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land or of land of similar character as to location and use so far as possible and authority for whatever comparisons given).

4. Additional value, if any, for each parcel of land by reason of its present use and basis for such claim.

(N. B. By parcel is meant original lots or parts of original lots as shown in public surveys.)

Section B. Physical property, used or useful by said utility or interurban railroad.

1. Complete list of items going to make up the physical property. (Said lists shall give ample descriptions, maker's name and identification data shall be so classified as to group the items in any proper distribution and shall show the location of all fixed property; provided, however, that the physical property of telephone companies shall be grouped with reference to each Exchange; of electric light and power companies with reference to each power generating plant, as to transmission lines, but distribution lines and all appurtenances connected therewith shall be separately grouped, either in bulk as to whole system or in any geographical division of the territory occupied, that may be desired.)

2. Cost of new reproduction as of July 1, 1914, of each item shown in the list as shown in paragraph No. 1 of this division, together with the unit cost where more than one item of a kind is included in said list.

3. Depreciation, if any, from said new reproductive cost, as provided for in paragraph No. 2 of this section, as of July 1, 1914, showing said depreciation as follows:

(a) For mechanical deterioration;
(b) For obsolescence;

(c) For lack of utility;
(d)

For any other cause;

and for each percentage, together with the total percentage for all causes, and also the total amount of depreciation in terms of dollars. 4. Net value, (being the difference between the cost of new reproduction as shown and the total of all classes of depreciation as shown).

sons:

Section C. Any value claimed for any of the following rea

(a) Overhead expenses during time of theoretical reconstruction, (stating what expenses are included in the estimate with the percentage for each or a total percentage for all set forth).

(b) Any value claimed for the possession of a contract to perform the public service together with the basis for said claim.

(c) Any value claimed for "good will," for "going value," for "financing" or for any other reason, together with basis for said claim.

Section D. Complete list of all property of whatever kind owned but not used or useful.

Section E. The summary of the inventory shall be in the form that shall show the titles of the various classifications and the totals for each classification; showing also the total for reproductive cost, for each class of depreciation, and total net present value. It is further,

ORDERED, That the lists, inventories and valuations herein required shall be filed in duplicate at the office of the commission at Columbus, Ohio, on or before the first day of August, 1914. It is further,

ORDERED, That all lists and inventories and valuations herein required of leased property shall be filed with the commission in the name of the lessor. It is further,

ORDERED, That where any public utility or interurban railroad herein required to provide and furnish lists, inventories and valuations, has property in more than one county of the state of Ohio, the value of its property in each of such counties shall be shown. It is further,

ORDERED, That no extension of the time herein limited for the filing of such lists, inventories and valuations shall be taken or granted except upon written application to the commission, which application shall clearly set out the reasons for such extension. The Public Utilities Commission of Ohio, O. H. Hughes, Chairman, C. C. Marshall, E. W. Doty, Commissioners.

Dated at Columbus, Ohio, this nineteenth day of March, 1914.

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Where a County Treasurer, Acting in Good Faith, Brings Suit for Collection of Personal Taxes, Under Section 5697, General Code, and Judgment Is Rendered in His Favor, but Upon Execution No Property Is Levied Upon, the Fees and Costs in Such Case Are Proper Claims Against the County to be Presented to the County Commissioners as Provided in Section 2460, General Code.

No. 1298-(Opinion Dated February 28, 1916.) Bureau of Inspection and Supervision of Public Offices, Columbus, Ohio.

Gentlemen: I have your favor of February 11, 1914, submitting the following inquiry:

"A county treasurer brings suit for the collection of delinquent personal tax under the provisions of Section 5697, General Code. He secures a judgment for the tax, but when an execution is issued same is returned not satisfied because of nothing to levy upon. How is the justice of the peace and constable to be paid their fees and costs in a case of this kind? Is the county liable for the costs in this case; or, if the county is not liable, who shall pay these costs?"

The section to which you refer provides in part as follows:

"When personal taxes stand charged against a person, and are not paid within the time prescribed by law for the payment of such taxes, the treasurer of such county, in addition to any other remedy provided by law for the collection of personal taxes, shall enforce the collection thereof by a civil action in the name of such treasurer against such person for the recovery of such unpaid taxes."

While the foregoing provisions of said section in respect to the collection of personal taxes seem to be mandatory, I am not prepared to say that they make it the imperative duty of the county treasurer to institute suit in every instance where personal taxes are not paid. In very many instances it is well known that any attempt to collect taxes in this way would be futile because no property could be found upon which to levy. It would, therefore, seem to be more in keeping with sound business methods to interpret this statute to mean that the treasurer should exercise some judgment and discretion in these matters and when it is apparent that no judgment when recovered may be collected, suit should not be instituted.

This conclusion is further strengthened by the fact that when the delinquent has goods and chattels within the county the treasurer may restrain the same as provided by Section 2658 G. C., and thus avoid any delay and the uncertainty of litigation. The proceedings thus authorized by said Section 2568 are intended to and do furnish a complete and expeditious method of collecting delinquent personal taxes, and unless there are special circumstances. in a case they should be followed by the treasurer in preference to the suit provided by the statute under consideration. When, however, the treasurer in good faith determines it to be his duty to institute suit under the provisions of said Section 5697, the authority so to do conferred upon him therein carries with it the implied power to incur all legal and necessary expenses connected with such suit. This necessarily includes a liability for costs if

the suit when instituted should be determined adversely to the claim of the treasurer. The costs of the case under such circumstances would necessarily be adjudged against the treasurer and would therefore certainly become a claim against the county which it would be the duty of the county commissioners to allow and order paid from the county treasury. The same rule would apply in the cases submitted in your inquiry if proper care was exercised by the treasurer in instituting suits in said cases. If the treasurer acted in good faith he should be protected in the same manner as he would be protected if from no fault of his the judgment of the court should be adverse to the claim of the county as in the cases first specified.

I am of the opinion, therefore, in answer to your question that in the cases named in your inquiry if the treasurer acted in good faith the fees and costs in the cases specified are claims. against the county which should be presented to the county commissioners for allowance as required by the provisions of Section 2460, G. C. and when allowed by them may be paid from the county treasury.

Where a Testator Makes a Verbal Agreement to Devise by Will to His Brother and His Brother's Wife, the Residue of His Property, in Consideration of Services to be Rendered in Care of Him During His Last Sickness, and the Will Is So Made and the Property Passes by the Will, Such Property Is Subject to Collateral Inheritance Tax (Sections 5331, et seq., G. C.)-Where a Testator Devises a Life Estate to His Widow, With Remainder to Persons Liable for Collateral Inheritance Tax, the Value of the Property Subject to Such Tax Is to be Ascertained by Deducting from the Total Value of the Property, the Value of the Life Estate, Based on Expectancy of Life, and Not the Actual Life, of Said Life Tenant, Less the Exemption of $500.00 — A Request to a Church, Over and Above the Exemption of $500.00, Is Subject to Collateral Inheritance Tax.

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No. 1269-(Opinion Dated February 14, 1916.) Hon. George Thornburg, Prosecuting Attorney, St. Clairsville, O. Dear Sir: In your letter under date of January 5, you request my opinion as follows:

"I desire your opinion as to the liability under Sections 5331, et seq., General Code of Ohio, relating to collateral inheritance tax:

"First: Walker V. Kilgore died testate May 6, 1914. By his will, duly admitted to probate in Belmont county, after providing for the payment of his just debts and funeral expenses, he gives, devises and bequeaths to his brother, William M. Kilgore, and Chattie M. Kilgore, wife of William M. Kilgore, all the remainder of his property, both real and personal, of any and every kind, wherever found; 'Providing, William M. Kilgore and Chattie M. Kilgore care for me in my last sickness.' After payment of all the debts and funeral expenses (not including any claim which William M. Kilgore and Chattie M. Kilgore had for services rendered during his last sickness), there remained for distribution the sum of $10,826.30, including the appraised value of the real estate. The last sickness of the deceased covered a period of more than eleven years prior to his death, and services to a very considerable extent were rendered by William M. Kilgore and Chattie M. Kilgore. William M. Kilgore was named as executor and was duly appointed as such. No claim was presented by William M. Kilgore and Chattie M. Kilgore to the court for allowance in view of the provision which gave them all of the property after payment of testator's debts; but upon application to determine the collateral inheritance tax, it is contended by William M. Kilgore and Chattie M. Kilgore that the services rendered in the last sickness of testator were reasonably worth more than the balance for distribution, and it is contended that there should be no collateral inheritance tax for this reason, and said William M. and Chattie M. Kilgore contend that they having cared for testator during his entire last sickness, the testator having been paralyzed for years before his death, that regardless of the fact whether they are not able to show the exact monetary value of the services rendered, the bequest and devise to them is compensation only for whatever services were actually rendered, and is in accordance with the verbal agreement between the testator and them, and that the will was made in pursuance of such agreement, and that there should be no tax. What is your opinion as to the rule to be followed in such case?

"Second: T. J. Buchanan died testate on November 25, 1914, leaving a widow, Clara G. Buchanan, age 47 years, who died March 12, 1915. By the terms of the will of T. J. Buchanan, he devises and bequeaths to his wife, Clara G. Buchanan, 'for and during the term of her natural life, and for her sole and exclusive use, our home residence property on North Chestnut street, in Barnesville, Ohio, and also the 'Garden lot' lying west of C. J. Bradfield's residence property, in Barnesville, Ohio.' 'At the death of my wife, I hereby authorize and direct my executor, hereinafter named, to sell at public auction or private sale as he may deem best, and upon such terms as he may deem best, and to convey to purchasers, by proper deed, or deeds, my residence property on

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