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SPECIAL ASSESSMENTS:

Interest on installments, when not within 33% % limitation........
STATUTORY CONSTRUCTION:

381

Granting power to create school district not limited by prior un-
repealed acts

Statute repealed, new statute enacted, presumption as to change..
TAXES AND TAXATION:

[blocks in formation]

Mandamus, when does not lie against county auditor and commission-
ers, to correct errors in taxes

380

Schools, special levies for, resolution of board not under control budget
commission-limitation

380

WILLS:

Construction of, controlling object-intention of testator-changed
circumstances not taken into consideration-no right to increase
income

381

"Issue," "children" and "heirs" used technically, accurately-devise
to trustee for son "and his heirs"-construed as descriptive of
estate

381

Power to sell and reinvest-discretion not interfered with except for
fraud, collusion, bad faith.......

381

PUBLIC UTILITIES COMMISSION

No. 2169-In the Matter of the Application of The Pennsylvania Railroad Company, Lessee of The Toledo, Columbus and Ohio River Railroad Company, for Authority to Change the Character of the Station Now Maintained at Walbridge, Wood County, Ohio, From a Prepay Station for Carload and Less Than Carload to a Prepay Station for Carload Freight only; and to Discontinue the Publication of Passenger Fares to and From Said Station.Prayer Granted in Part.

(Dated March 23, 1921.)

This day after full hearing, due notice of the time and place of which was given to all parties in interest, this matter came on for consideration upon the application of The Pennsylvania Railroad Company, lessee of The Toledo, Columbus and Ohio River Railroad Company for authority to curtail the freight and passenger facilities at Walbridge, Wood County, Ohio, and the evidence submitted at said hearing.

Upon consideration whereof and being fully advised in the premises, and having due regard for the welfare of the public and the cost of operating and maintaining such service and facilities, the Commission is satisfied that the withdrawal of applicant's 1. c. 1. freight service at said station is reasonable, and that its said appli

STATEMENT OF OWNERSHIP, MANAGEMENT, CIRCULATION, ETC., REQUIRED BY THE ACT OF CONGRESS OF AUGUST 24, 1912, OF DEPARTMENT REPORTS

Publisher, The Nemar Publishing Co., Columbus, Ohio; Managing-Editor, L. M. Rodenfels, 67 East Long St.; Business Manager, C. W. Wallace, 67 East Long St.; Owners, The Nemar Publishing Co., C. W. Wallace, 67 East Long St., Columbus, Ohio; L. M. Rodenfels, 67 East Long St., Columbus, Ohio; W. T. Hohnhorst, 63 West Eleventh St., Covington, Ky.; J. D. Dunnigan, 1272 Franklin Avenue, Columbus, Ohio. Known bondholders, mortgagees and other stockholders holding 1 per cent. or more of total amount of bonds, mortgages, or other securities, none.

C. W. WALLACE, Business Manager,

Sworn to and subscribed before me this 1st day of April, 1921.

(Seal)

L. M. RODENFELS,

Notary Public, Franklin County, Ohio.

My commission expires January 12, 1922.

cation, in so far as it asks authority to withdraw this service and facility only, should be granted. It is therefore,

Ordered, That said The Pennsylvania Railroad Company, lessee of The Toledo, Columbus and Ohio River Railroad Company, be and hereby it is authorized, from and after the first day of April, 1921, to discontinue the handling of 1. c. 1. freight shipments at its station at Walbridge, Wood County, Ohio. It is further

Ordered, That said application, in so far as it asks other and further relief, be, and hereby it is denied.

(Similar applications were filed to abandon the following named stations: North Broadway, Flint, Orange, Gregory, Lynn, Hoover, Harvey, Brandywine and Weyers. The application in each case was granted.)

No. 2158-In the Matter of the Joint Application of The Paulding Home Telephone Company and The Paulding Telephone Company.-Prayer Granted.

(Dated March 15, 1921.)

This day, it appearing to the Commission from the verified allegations in said application and the sworn statements and exhibits filed in connection therewith, and other documentary evidence submitted, that the taking of oral testimony herein is unnecessary, this matter came on for consideration upon the joint application of The Paulding Home Telephone Company, (a corporation duly organized and existing under and by virtue of the laws of the State of Ohio, and the present owner and operator of a system furnishing telephone service in and about the City of Paulding and the Village of Latty, Ohio) and The Paulding Telephone Cmopany, (a corporation duly organized and existing under and by virtue of the laws of the State of Ohio for the purpose, among others, of owning and operating a telephone plant in and about the City of Paulding and the Village of Latty, Ohio), asking the consent to and approval, by this Commission, of the sale and conveyance, by said first named applicant, and the purchase and acquisition, by said second named applicant, of all the property, rights and other assets of said The Paulding Home Telephone Company.

Upon consideration whereof and being fully advised in the premises, the Commission finds from the pleadings and exhibits filed herein, and its independent inquiry and investigation there

upon, that for purchase and sale purposes the property, rights and other assets of said The Paulding Home Telephone Company are reasonably worth the sum of $60,000.00, and that the public will, upon such purchase and sale of said public utility property, be furnished adequate service for a reasonable and just rate, rental, toll or charge therefor, and is satisfied that consent and authority for such purchase and sale of said property should be granted. It is, therefore,

Ordered, That said The Paulding Home Telephone Company be, and hereby it is authorized to sell and convey to The Paulding Telephone Company all of its property, rights and other assets, as the same are more fully described in a detailed inventory and appraisal filed as Exhibit A, with the application herein, which exhibit hereby is made a part of this order by reference; and said The Paulding Telephone Company hereby is authorized to purchase and acquire said property, rights and other assets and to pay therefore the agreed consideration of $60,000.00 as in the order, this day made and entered, in Proceeding No. 2158 authorized. It is further

Ordered, That forthwith upon the exercise of the authority herein granted, said parties file with this Commission schedules providing for their respective withdrawal from and inauguration of service within the territory now served by means of said property. It is further

Ordered, That nothing herein shall be construed to be a consent to or approval by this Commission of any increase in rates or diminution of service within the territory now served by means of said property, nor shall the findings hereinbefore set forth as to rates, service and the value of said property, or the authorization of the passing of said agreed consideration be binding upon this Commission in any future proceeding involving the subjects of rates or service.

No. 2337-In the Matter of the Application of The Fort Loramie Railway Company for Leave to Discontinue Passenger Service.— Prayer Granted.

(Dated March 23, 1921.)

This day, after due notice to all parties in interest, by publication and otherwise, as provided by statute, this matter came on to be heard and was heard upon the application of William J. Sherman, August Wise, Frank C. Willman, Alfred W. Baxter and John

Albers, (the incorporators of The Fort Loramie Railway Company, the owner of a line of electric interurban railway extending, some three and two-tenths miles, between Fort Loramie, Shelby County, and Minster, Auglaize County, Ohio), asking the consent and authority of this Commission to discontinue the operation of passenger service upon the line of said The Fort Loramie Railway Company.

Upon consideration whereof, and being fully advised in the premises, and having due regard for the welfare of the public and the cost of operating and maintaining such service and facility, the Commission finds that such service has been maintained for more than five years previous to the date of the filing of the application herein, and is satisfied that the withdrawal of applicant's passenger service is reasonable and that consent and authority therefore should be granted. It is, therefore,

Ordered, That the said William J. Sherman, August Wise, Frank C.Willman, Alfred W. Baxter and John Albers, incorporators of The Fort Loramie Railway Company, be, and hereby they are authorized, from and after the date hereof, to withdraw and discontinue the passenger service of said The Fort Loramie Railway Company.

No. 931-In the Matter of the Application of The Millersburg, Wooster and Orrville Telephone Company, and Ohio Corporation, for Permission to Issue and Sell $62,200.00 of the Common Stock of Said Company for Improvements and Betterments and for Permission to Issue and Sell $43,500.00 of Common Capital Stock to Pay Its Outstanding Notes.-Second Supplemental Order.

(Dated March 31, 1921.)

The Commission having heretofore, to-wit: As of date October seventeenth, 1916, by order duly made and entered, consented to and authorized the issue and sale, for the highest price obtainable but not less than the par value thereof of common capital stock of the total par value of one hundred and five thousand, seven hundred dollars by The Millersburg, Wooster and Orrville Telephone Company, and thereafter, to-wit: As of Date, April twenty-eighth, 1919, modified and amended such order to permit and authorize said The Millersburg, Wooster and Orrville Telephone Company to exchange, at par, not exceeding sixty-seven thousand, seven hundred dollars, par value, of said capital stock, then unsold, for the United States

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