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The Adler Furniture Co., Youngstown, $18,800. H. E. Adler, M. Adler, Leona Adler, O. R. Adler.

The Big Four Wet Wash Co., Cleveland, $25,000. F. J. Young, R. H. Davis, S. Goldberg, M. V. Locher, R. J. Sachs.

The William, Hirst & Howard Co., Cleveland, $10,000. M. J. Grossman, F. B. Fishman, I. M. Ross, S. N. Weitz, M. J. Henry.

The DeSoto Oil Co., Cleveland, $150,000. H. L. Jollay, L. Bloomfield, I. M. Grolle, D. K. Henderson, E. M. Paxton.

The Federal Collection Association Co., Cleveland, $10,000. J. V. O'Neil, H. A. O'Neil, A. C. O'Neil, M. Bieber, E. P. Hart.

The W. J. Hedley Co., Cleveland, $500. No par. W. J. Hedley, R. E. Hyre, R. L. Ammerman, W. Davis, R. C. Hyre.

The Independence Nurseries Co., Independence, $55,000. A. S. Buskirk, R. F. Gaab, A. C. Vunderink, L. W. Gaab, W. A. Daley.

The Paulding Electric Service Co., Paulding, $25,000. W. H. Pletcher, W. H. Deal, L. O. Farnsworth, L. S. Ream, C. L. Chafee.

'The Fordyce-Secrest Co., Cambridge, $40,000. V. W. Fordyce, J. O. Fordyce, C. H. Sipe, O. S. Secrest, B. Secrest.

The Employing Printers Electrotype Co., Cincinnati, $50,000. C. M. Leslie, C. M. Smith, D. M. Bernard, A. A. Rendigs, Jr., D. P. Schorr.

The Seven Spirit Remedy Co., Cincinnati, $5,000. R. Benjamin, L. Evans, S. C. Smith, J. T. Varnon, L. E. Hancock.

The Debenture Discount Co., Lorain, $100,000. H. E. Bracken, I. D. Seiler, H. F. Fralley, G. A. Resek, I. G. Roth.

The Ohio Retail Merchants Protective Assoc. Co., Cleveland, $1,000. F. E. Knapp, G. Smith, N. Kellackey, E. Ryan, W. Kramer.

The Jeffers Coal Co., Bellaire, $25,000. A. D. Jeffers, H. A. Brown, S. J. Watterson, R. E. McKain, J. C. Jeffers.

The Pike County Livestock Co., Waverly, $3,000. G. W. Rittenham, H. L. Foster, C. E. Ewing, G. C. Jones, R. R. Jones.

The Realty Leasing Co., Cleveland, $10,000. P. J. Haber, R. H. Stotter, I. J. Haber, D. Haber, H. E. Hibbert.

The L. A. N. Co., Toledo, $50,000. L. A. Nathanson, A. D. MacMillan, S. Sanger, M. Siglow, A. J. Kranz.

The Bear Mfg. Co., Cleveland, $10,000. G. F. Gilson, E. F. Brainard, J. MacKenzie, J. E. Varnum, G. Carpenter.

The Affiliated Mfg. Sales Co., Cleveland, $10,000. A. A. Berman, A. J. Johnson, D. Phillips, A. M. Schulist, C. A. Lefkovitz.

The V. Katz Roofing Co., Cleveland, $10,000. H. J. Katz, J. Stacel, M. G. Spaulding, R. J. Blum, H. I. Emerson.

The Alden Stores Co., Cleveland, $10,000. J. A. Elden, S. S. Trattner, D. R. Whitman, I. B. Trattner, H. M. Whitman, S. N. Trattner.

The Terminal Market Co., Akron, $10,000. C. L. Wilcox, H. Ginzler, E. H. Clinedinst, F. O. Smoyer, N. P. Grunnigen.

The Rhemph Agency Co., Cleveland, $1,000. W. I. Knight, L. C. Lancer, E. G. Gilbert, A. R. Graeff, M. E. Gaul.

The Crescent Tire & Rubber Co., Columbus, $500. No par. A. J. Dooley, P. C. Dooley, G. S. J. Dalton, G. J. Medbery, D. E. White.

The Horch Motor Co., Columbus, $20,000. L. O. Hunt, F. J. Bauer, G. Horch, G. Fuller, A. DeWitt.

The Oriental Restaurant Co., Akron, $65,000. W. H. Seagrave, R. E. Roehm, G. M. Roudebush, M. L. McCave, N. I. Young.

The Conneaut Gas & Oil Co., Conneaut, $25,000. M. R. Smith, C. W. Smith, John A. Boyink, T. C. Herrick, R. G. Borland.

The Italian Mortgage & Investment Co., Cleveland. $500. No par. J. Nuccio, A. DeLorenzo, J. Caligiure, F. E. Baker, P. Scaffidi.

The O & W Bus Co., Mellaire, $25,000. J. C. Rennie, P. A. Wimmer, R. W. Schertzer, C. E. Canfield, H. R. Keyser.

The Lakeside Farm & Dairy Co., Jefferson Twp., $11,000. C. O. Bachelor, H. G. Zehner, R. H. Aull, L. L. Cecil, W. B. Turner.

The Hill Grove Supply Store Co., Hill Grove, $5,000. J. H. Fox, C. E. Danbmers, O. Bowers, F. E. Eyer, J. W. Oda.

The Palmer Art Studios Co., Akron, $10,000. R. E. Wilhelm, A. E. Boedeker, B. Andreas, R. W. Schultz, E. J. Palmer.

NEW CORPORATIONS

The Willard Sugar Co., Cleveland, $500. J. H. Griswold, J. A. Hadden, H. D. P. Palmer, Mae Anderson, R. Froehlich.

The Meyers Realty Co.., Cleveland, $5,000. G. M. Meyers,, J. H. Rosenberg, M. M. Gibbons, Anna W. Dille.

The Thirty-Three Eleven Prospect Realty Co., Cleveland, $25,000. A. Goldberg, M. Garber, N. Lombardo, J. J. Beckerman, M. Eisenberger.

The Brookside Saddle Club Co., Canton, $25,000. R. E. Bebb, T. K. Harris, C. E. Stuart, H. W. Hoover, W. W. Steele, F. F. Taggart, C. G. Herbruck.

The W. H. Floto Co., Akron, $10,000. W. W. Floto, W. L. Hearnevious, B. W. Cox, S. N. James, J. D. Hartman.

The Ohio Wet Wash & Laundry Co., Akron, $25,000. V. Van Roon, E. L. Larson, B. B. Broadbent, C. F. Schnee, Joseph Thomas.

The Sandusky Tractor Co., Sandusky, $10,000. E. B. King, Jas. F. Flynn, Jr., A. K. Nier, F. M. Wilderthaler, C. R. Spahn.

The Oden Valley Coal Co., Coshocton, $60,000. W. A. Linbacher, Geo. W. C. Cassingham, H. E. Bickel, F. M. Holl, W. L. Hart.

The National Association of Retail "Non Intoxicating Beverage" Dealers of America, Inc., Cincinnati, $1,000. E. J. Levi, Max A. Arnold, Chas. Rodner, Sam Rodner,, Meyer Klein.

The Beckwith Motors Co., Cleveland, $1,250. J. W. Beckwith, J. I. Hickley, A. H. Leopold, Keith Lawrence, F. E. Pagel.

The A. J.. Kroger Mfg. Co., Cincinnati, $5500. No par. A. J. Kroger, A. C. Kroger, C. J. Kroger, C. C. Kroger, E. A. Kroger.

The Sargent Piano Co., Cincinnati. $25,000. J. F. Weiler, A. M. Bricka, C. F. Schoeppel, B. L. Cuttle, H. Linnenberg.

The Modern Homesites Realty Co., Cleveland, $1,000. J. R. Kossuth, M. A. Fraser, B. Abramson, A. Fraser, M. Kossuth.

The Square Loan & Discount Co., Findlay, $10,000. L. W. Kiene, G. F. Burnap, L. M. Kiene, H. E. Swish

er.

The Garfield Heights Amusement Co., Garfield Heights, $50,000. L. J. Schultz, L. J. McMillan, Chas. A. Lefkovitz, Dorothy Phillips, H. I. Ambus.

The Guaranteed All-Metal Strip Co., Cincinnati, $10,000. F. F. Malsbury, J. C. Eckert, G. J. Raidt, W. J. Eckert, M. Vangerovsky.

The E. H. Pressler Tire & Sales Co., Dayton, $6,000. E. H. Pressler, G.

L. Sutton, H. R. Pressler, E. E. Kumler, G. O'Sullivan.

The Dixie Cigar Store Co., Cincinnati, $10,000. I. Stern, E. Stern, B. Stern, M. Stern, P. S. Phillips.

The Cleveland Federationist Publishing Co., Cleveland, $10,000. I. Goldsmith, T. S. Farrell, C. V. Goldsmith, L. L. Scharff, D. M. Bader.

The Century Co., Columbus, $300,000. Frank L. Stein, Charles S. M. Krumm, George L. Lentz, Carl A. Jagsch, Clem Stein.

The Ten Oil & Gas Co., Alvada, $30,000. T. J. Hartley, W. Kauffman, Peter Koepfer, N. Koepfer, M. Kauf

man.

The Carey Co-operative Produce Assoc. Carey, $2,000. D. A. Dow, S. M. Romig, N. F. Lamberjack, W. W. Proctor, J. F. Myers.

The W. A. Congalton Co., Cleveland, $250,000. W. A. Congalton, L. B. LeBel, E. O. Peck, E. B. Woodruff, R. L. Poland.

The Morton-Hanby Garment Mfg. Co., Dayton, $10,000. W. H. Morton, P. Hanby, L. J. Woodruff, A. H. Hanby, E. M. Morton.

The C. R. Brown Co., Cleveland, $15,000. E. D. Ries, C. E. Williams, J. W. Normand, B. Gurewitz, S. N. Watson.

The John Brehmer Co., Columbus, $10,000. P. Grundy, A. E. Maiberger, E. E. Maiberger, A. Maiberger, O. Maiberger.

The Richmond Mutual Light and Power Co., Willard, $10,000. W. C. Miller, F. J. Channing, W. H. Ritz, J. W. Newman, O. K. Austin.

The Franklin Electric Products Co., Cleveland, $25,000. H. A. Troyan, G. F. Kuzel, J. F. Troyan, Jr., E. J. Maska, J. H. Kuzel.

The Johnson Handbag Shop Co., Cleveland, $20,000. P. B. Johnson, H.

Blackett, D. J. Brophy, H. A. Miner, R. Verderber.

The Shrer Machine Co., Cuyahoga Falls, $25,000. J. H. Sherer, E. G. Gensemer, P. C. Laybourne, C. Gray, B. Sherer.

The Ohio Creamery Co., Toledo, $10,000. W. C. Rowe, C. C. Linenkugel, O. W. Nelson, B. M. Compton, H. H. Crist.

The Mahoning Mining & Mfg. Co., Youngstown, $250,000. H. I. Gardner, E. W. Gardner, C. C. Gardner, H. F. Gehn, F. A. Ritchey.

The Toledo Poster Advertising Co., Toledo, $50,000. O. J. Smith, H. L. Christopher, C. S. Northup, B. S. Oechsler, Z. Harding.

The Commercial Coal & Coke Co., Cleveland, $25,000. O. Ruby, F. L. Leckie, Tracy H. Duncan, T. C. Robinson, Jos. A. Schlitz.

The A. & B. Drug Co., Canton, $10,000. C. W. Antony, W. E. Brooks, A. M. Antony, L. G. Brooks, J. E. Brooks.

The Duplex Motor Car Co., Dayton, $50,000. Charles, LaJune, William M. Brier, H. C. Jackson, Ora A. Royer, H. E. Kretzel.

The Capital City Mauseleum Co., Columbus, $150,000. C. R. Raynor, L. Shaw, P. H. Ludman, E. F. O'Neal.

The Gazzolo-Feilbach Recreation Co., Toledo, $150,000. G. A. Feilbach, L. J. Gazzolo, Ira C. Taber, Adda Kring, John E. Daniels.

The National Wholesale Co., Akron, $600,000. W. H. Heckbert, E. E. Nickson, O. W. Lamb, H. C. Taylor, W. K. Brown.

The Ridge Rest Home Co., Cincinnati, $10,000. W. A. Ryan, Loretta B. Lackner, Olive G. Richards, C. R. Weil, Pearl Elsuick.

The Red Arrow Products Co., Mansfield, $25,000. B. O. Conn, Chas. Ackerman, Wm. L. Hursh, J. L. Stark, Chas. E. Conn.

The Tuscarawas County Racing Co., Dover, $10,000. G. M. Eearle, J. S. Karns, Henry Haas, S. B. McKuire, W. A. Winkler.

The Holcomb-Dennison Auto Truck & Body Co., Portsmouth, $5,000. A. T. Holcomb, J. A. Dennison, E. E. Williams, C. T. Robbins, R. B. Holcomb, H. F. Kendrick.

The Warren D. Spengler Co., Cleveland, $50,000. W. D. Spengler, E. T. Pelton, J. W. Kennedy, G. B. Folk, L. G. King.

The Cleveland Growers Marketing

Co., Cleveland, $300,000. John Hoag C. W. Laughlin, L. J. Zeager, J. S. Bush, B. C. Allen.

The Carroll Motor Sales Co., Cleveland, $5,000. A. J. Shaw, J. T. Paff, C. F. Shuler, G. W. Shaw, J. O. Kennedy.

The Charles Shutrump & Sons Co., Youngstown, $300,000. Charles Shutrump, Fred Shutrump, John Shutrump, W. E. Ainge, G. F. Hammond.

The Spencer Oil & Gas Co., Cleveland, $100,000. H. R. Crow, A. Weber, S. Pratt, F. W. Zimmerman.

The Hornig Electric Co., Sandusky, $15,000. J. F. Hornig, Thomas Crahan, Edith Hornig, Cora Hornig, Jessie Hornig.

The Uniopolis Electrical Co., Unioplis, $15,000. E. W. Taylor, E. S. Kauffman, J. W. Naus, W. R. Howe, D. B. Stiles.

The Tenklau Improvement Co., Toledo, $10,000. E. M. Tecklau, W. C. Rowe, C. C. Linenkugel, Orion W. Nelson, Bertha M. Compton.

The Louis Rubber Co., Akron, $5,000. L. M. Latta, W. J. Bennett, L. M. Bennett, Anne M. Healy, Jesse P. Dice.

The Miracle Polish Co., Akron, $10,000. E. C. Delaney, J. W. Beeman, B. B. Broadbent, J. C. Grimm, C. F. Schnee.

The Pandiculator Co., Cleveland, $10,000. J. H. Fritsche, N. J. Rhodes, M. W. Sims, J. L. McCartney, J. P. Johnson.

The American Overall Mfg. Co., Harrisson, $30,000. M. B. Greenfield, H. A Steyerman, M. M. Shiff, W. F. Hopkins, A. C. Shattuck.

The Revere Apartment Co., Cleveland, $50,000. H. H. Felsman, A. Goldman, N. C. Beckerman, Nicolo Lombardo, N. Garber.

The John Maddox Investment Co., $50,000. E. B. Freed, J. H. Kellog, Wm. R. Daley, R. Hall, B. S. Brady.

The Western Reserve Cotton Mills Co., Kent, $1,000. E. C. Wolfe, A. J. Pejsa, W. A. Dougherty, E. H. Jones, Leslie Nichols.

The Peoples Co-operative Co., Frazeysburg, $50,000. R. W. Woodruff, W. S. Lemert, Max Frazier, W. M. Ashcraft, R. A. Thompson.

The Odeal Business School & Audit Co., Piqua, $5,000. W. W. Edge, H. E. Sims, J. P. Decker, W. S. Gravett, J. B. Parker.

The Walworth Ave. Lumber Co.,

Cleveland, $50,000. R. S. Brady, E.
B. Freed, J. H. Kellogg, I. W. Sharp,
Wm. R. Daly.

The Wilmington Commercial Club
Co., Wilmington, $40,000. M. R. Den-
ver, E. E. Terrell, G. P. Thorpe, G. P.
Thorpe, G. C. Barnes, Jos. T. Doan.

The Chagrin Valley Country Club Land Co., Cleveland, $500. No par. C. M. Vrooman, J. C. Barkley, L. S. Dommasson, B W. Denner, F. L. Wagoner.

The Chagrin Valley Country Club Co., Cleveland, $25,000. C. M. Vrooman, J. C. Barkley, L. S. Dommasson, B. W. Denner, F. L. Wagoner.

The Celeryville Mutual Light and Power Co., Willard, $5,000. E. C. Buckingham, F. Vogel, J. Wiers, C. C. Sanford, J. Wiers.

The Ironton Ice Cream and Dairy Co., Ironton, $25,000. W. A. Sheridan, D. T. Bush, D. Morgan, W. P. Lewis, B. S. Smith, J. Miller, P. Meehan.

The Universal Garage and Sales Co., Columbus, $10,000. E. W. France, W. C. Albrecht, V. J. Butts, O. C. Gohdes, M. E. Pike.

The M. D. Building & Improvement Co., Cleveland, $50,000. S. A. Berger, L. Wolfenstein, M. E. Blahn, S. L. Gage, P. A. Jacobs, M. P. Goodman.

The L. N. Goetz Machine Co., Cleveland, $10,000. L. N. Goetz, B. Perris, W. R. Kiefer, R. M. Hanlon, H. R. Sup.

The Madison Paint Co., Cleveland, $25,000. L. Ulmer, M. McDowell, D. Ulmer, G. M. Swinehart, I. Geiger.

The Day-Tex Petroleum Co., Dayton, $500,000. W. T. Eby, C. D. Heald, G. T. Brown, F. L. Humphrey, F. R. Flory.

The Art Appreciation Publishing Co., Akron, $20,000. P. Summer, C. Nutter, J. A. H.Myers, John Chapin, A. V. Ritter.

The Fulton Live Stock Co., Wauseon, $4,000. W. M. McConkey, C. L. Shreves, Jacob Ziegler, Harmon Gasche, F. H. Reighard, W. L. Biddle.

The Pitt Theatre Co., Cincinnati, $5,000. J. Davidson, H. C. Burns, L. A. Snitzer, C. L. Casanave, E. Miller.

The Powel Electric Light & Power Co., Powell, $10,000. C. F. Talley, M. V. Crist, W. J. Scott, W. F. Bayles, H. E. Sharp.

The Farmers Electric Transmission Co., Arcanum, $10,000. C. C. Karr, S. Dull, D. Slitz, W. H. Murk, E. Corwin.

The Lewin Mercantile Co., Cincin

nati, $10,000. J. R. Lewin, E. Lewin, M. Levinson, Mrs. J. Solomon, L. Pendygraft.

The Rieck Farm Sales Co., Rootstown, $5,000. C. O. Morton, W. A. Hammond, N. D. Bissell, W. J. Beckley.

The Sandusky County Live Stock Co., Fremont, $4,000. G. Schlea, E. J. Nieman, O. Daurschroder, A. F. Blausey, B. H. Wendler.

The Euclid-57 Amusement Co., $1,000. T. G. Carroll, G. Q. Keeley, M. A. Friedman, W. A. Brassell, R. J. Fitzgerald.

Increases

[blocks in formation]

The Acme Level and Mfg. Co., Archbold, $25,000 to $75,000.

The Springfield Light, Heat and Power Co., Springfield, $1,000,000 to $2,000,000.

The Ohio Pail Co., $30,000 to $75,000.

Middlefield,

The Island Sand & Gravel Co., Columbus, $50,000 to $250,000.

The Central Sewer Pipe & Supply Co., Steubenville, $10,000 to $150,000.

The Bellevue Farmers' Grain Co., Bellevue, $25,000 to $40,000.

The Wooster Equity Co., Wooster, $25,000 to $50,000.

The Pleasantville Window Glass Co., Pleasantville, $60,000 to $175,000.

The C. F. Jackson Co., Norwalk, $350,000 to $700,000.

The Reliance Trust Co., Cleveland, $200,000 to $300,000.

The Crane Chocolate Co., Cleveland, $100,000 to $250,000.

The Fisher Bros. Co., Cleveland, $50,000 to $1,500,000.

The Logan Ice Cream Co., Logan, $10,000 to $50,000.

The Pythian Castle Co., Fremont, $10,000 to $15,000.

The Tiro Equity Union Exchange Co., Tiro, $20,000 to $50,000.

The Denby Wire & Iron Co., Cleveland, $20,000 to $50,000.

Decreases
Willard-Middletown

Machine

The
Co., Middletown, $200,000 to $190,000.
The Pleasantville Window Glass Co.,
Pleasantville, $75,000 to $60,000.

The Ohio Wire Goods Mfg. Co., Akron, $400,000 to $60,000.

No. 2233-In the Matter of the Joint Application of The South Charleston Home Telephone Company for Authority to Sell, and The Ohio State Telephone Company to Purchase Certain Telephone Property. Prayer Granted.

(Dated April 5, 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 South Charleston Home Telephone Company and The Ohio State Telephone Company, (corporations duly organized and existing under and by virtue of the laws of the State of 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 South Charleston 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 investigation and inquiry thereupon:

(1) That the value of the property, rights and other as sets of said The South Charleston Home Telephone Company for purchase and sale purposes is the sum of $40,000.00, and

(2) 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 public utility property should be granted. It is, therefore,

Ordered, That said The South Charleston Home Telephone Company be, and hereby it is authorized to sell and convey to The Ohio State Telephone Company all of its property, rights and other assets as of April 1st, 1921; and said The Ohio State Telephone Company hereby is authorized to purchase and acquire the same and to pay therefor the agreed consideration of forty thousand dollars. It is further,

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