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321

..............

162

.........

..........

Repair of trucks, commissioners may grant authority to surveyor to
employ mechanic--paid from maintenance fund.........

227
Right of way, additional–County to provide when improvement re-
quested by-not part of cost.

582
Road machinery--purchase by township, approval of surveyor, when

of commissioners
INSURANCE:
Non-resident, not admitted to state hospitals, where insanity occurred
outside state .....

............... 401
INTEREST:

Rate on public loan not to exceed 6%..........
JUVENILE COURT:
Delinquents sent to industrial school, costs paid by county-also when

bound over by justice of peace
Records-what constitutes .........

........... 34
LEGAL ADVERTISEMENTS:
“Circulation" defined, applied ............

235
LIFE INSURANCE:
Loan on policy-not a credit of holder—not taxable...........

609
MAYOR:
Not financially responsible for error in judgment...........

392
MORTGAGE COMPANY:
Not merchants under tax laws........

328
MOTOR VEHICLES:
Dealers license only use, for sale or lease...

463
Registration fees, no authority for refund, or rebates, in taking new

certificate
Trailer must have two number plates...

463
MUNICIPAL CORPORATIONS:

Annexation, of territory does not change boundary of township........... 605
Assessment for street, liability of township for................ ............... 344
Banks may be designated as agent to collect water and light charges-
may compensate for

374
Child of indigent parents, duty to bury...........

.................. 154
County commissioner may act as street inspector in village.................. 163
Depository, securities hypothecated, who custodian of.....

558
Registration of electors, under new census, right of council to provide.. 296
Sewer district, county cannot construct within, or maintain therein
unless constructed prior to annexation.............

177
Sinking fund trustees, cannot sell securities to purchase bonds of-

fered by municipality
OFFICES:

Criminal bailiff and court constable compatible.........
County treasurer and township clerk or clerk-treasurer of school
board incompatible .......

.............
Member board of elections and deputy clerk of board-incompatible.... 625
Member board of elections or clerk and municipal judge compatible-

except when physically impossible to perform duties.
PARTITION FENCES:

Township trustees, to consider circumstances, apportion expenses of..... 63
PHYSICIANS:
Osteopath may do work of refraction............

232

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..................... 625

154

203

POOR:
Burial of child of indigent parent, municipality to provide for resi-

idents
Tax levy under Sec. 2630, within limitations..............

............. 186
PROSECUTING ATTORNEY:

Delinquent taxes, duty to render legal aid in collection of.............
Legal Adviser of village school district becoming city by proclamation

of secretary of state, until city officials elected.
PROBATE JUDGE:

Inheritance tax-fees in—what chargeable, amended statute.................
PUBLIC UTILITIES:
Assessment for expenses of commission, when levied, for what year,

receipts considered, where one company purchases another-
corporation must be in existence......

................ 276
Valuation for taxation-right of tax commission to make correction

209

........... 477

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SCHOOLS:

Bonds—may issue for funding obligations without vote of people........
Books, selection limited to those filed with state text book commisssion
not of those not relisted ...........

.................
County board assuming charge of local schools, expenses of, charge

against funds, duty of local board to raise funds.......
Course of study-board may direct superintendent to formulate.
Depository—who custodian of bonds hypothecated as security

558
Examination questions-final-board may direct superintendent to
formulate-based upon text tooks used......

......................

577
Exempted village district, superintendent term of.

466
Lighting of building, part of equipment-may contract for current-
pay connection fee ...........

451
Principal-additional compensation based on attendance-valid........... 588
Property, sale at public auction, may reject all bids......

302
Rules and regulations-board may adopt.......................

577
Tax levy-for local schools-3 mills............
Teachers retirement fund-final average defined, how computed when

teacher out of service—what to be taken into consideration........... 129
Teachers retirement fund, service in private school, credit for, service

in another state
Teachers retirement system-board failing to levy for-cannot trans-

fer funds to meet-except on application to common pleas court

-tuition or contingent fund-how may be used-valid obliga-

tion-may issue bonds for .............
Text books-how adopted-must provide a graded course-approved
by superintendent of public instruction.......

577
Village district becoming city, prosecuting attorney legal adviser until

city officials elected, teachers certificates valid until city examiners
provided

........... 209
STATE BUILDING:
Department of public welfare—when contract and bidding required

non-competitive contract-approved by what departments............. 528
Educational fund—competitive bidding, when required....
STATE TREASURER:
Bonds, market value less than par, may accept as security from de-

pository
TAXES AND TAXATION:
Appraisers to assist auditor-paid by county-mayor or trustee of

township may serve ......
Bank stock-determination of value—non-taxable securities not de-
ductible

................................................................. 330

....... 414

........ 528

................ 583

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Board of revision entitled to expenses—in viewing real estate................ 443
Dealer in mortgages, not merchants........

328
Delinquent taxes, right to bring suit for collection, cannot be delegated

may employ assistant collector, prosecutor to render legal service.. 203
Error in value in listing-honest mistake may not be corrected............ 601
Estates, listing, officials not entitled to fee of ten cents....
Estates, money in, after final account, before final distribution, listed

by administrator
Inheritance tax, combined courts not entitled to special fees
Inheritance tax, direction to pay from residuary estate-no deduction

from residue or addition to bequests............
Inheritance tax, estate in trust, income to son, right to invade prin-
cipal, how valued .....

67
Inheritance tax, fees of probate judge in proceedings.......

535
Inheritance tax, national bank stock liable for, national bank subject
to law ............

17
Inheritance tax, non-resident having bonds on security for debt, same
deducted, compare assets.......

104
Inheritance tax, non-resident owning stock in foreign corporations-
doing business in Ohio-not taxable...

630
Inheritance tax, payment of-directed from insurance-no taxable
succession ......

377
Insurance policy-upon which loan is made, not a credit-not taxable.. 609
Levy under Sec. 2530, within 10 and 15 mill limitation......
Mineral rights, considered as real estate—delinquent taxes on-certi-

fied to state auditor-land owner purchases-delinquent taxes

follow ..............
Mistake of corporation in listing property-how remedied—burden of
proof-surplus ignored ...

.......... 552
Property devised to county for children's home, taxable in hands of
executor until used for charitable purposes...

...........
Public utility--commission cannot review valuation of-after certifica-

tion to auditor-statutory time of certification directory.
“Officer” does not include cashier, manager or owner of bank.
Residence of less than six months subject to taxation

511
Stock deposits in building and loan when constitutes credits—when
money .............

.............

325
TOWNSHIP TRUSTEES:
Annexation of territory to municipality-does not change boundaries

of township-altered under Sec. 3245 et seq.
Bonds for roads, may issue under Sec. 3298-15e, not under Sec. 3295.... 157
Depository-who custodian of bonds given as security..............
Partition fences—to consider circumstances, apportion expense............
Property of, in municipality, liable for street assessment..
Road machinery, purchase to be approved by county surveyor-ap-

proval of commissioners required when purchased under install-
ment plan ......

321
Roads, Sec. 3940, no limit on indebtedness, no relation to.................... 157

.......... 396

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344

PUBLIC UTILITIES COMMISSION
BONDS, STOCKS AND NOTE ISSUES:
Akron, Canton & Youngstown Railway Co..

438
Andover Gas Co. ...........

599
Athens County Home Telephone Co..................

31
Athens Electric Co. ....

125
Baltimore & Ohio R. R. Co. ............

.................73, 458
Black River Telephone Co. ....

151
Brown County Independent Telephone Co. ...

126
Buckeye Light & Power Co. ...

97
Central Light & Power Co. ..........

594
193
545

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169

Itural Electric

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.......................................................................

Cincinnati Gas & Electric Co. .......

435
Citizens Telephone Co. ...

497
Columbus Railway, Power & Light Co................

.....................................99,
Commonwealth Power Co. ..
Dresden Electric Light Co. ...

.................361, 363
East Ohio Gas Co. ..............

385
Farmers' Electric Power & Light Co. .......

122
Fort Loramie Ry. Co..

221
Hocking Power Co. ......
Ironton Electric Co.

101
Kenton Telephone Co.
Lewisburg Telephone Co.

433
Lima Telephone & Telegraph Co.

30
McConnellsville-Malta Electric Co. ...........

313
Mohican Light & Power Co. ................................

573
Mutual Electric Co. ..............................................
Northern Light & Power Co. ...

98
Northern Ohio Traction & Light Co.

265
Northwestern Ohio Light Co. ...

461
Northwestern Ohio Telephone Co. .....

315
Ohio Bell Telephone Co. .............

621
Ohio Gas & Electric Co. ..........

170
Ohio Traction Co. ........

457
Pennsylvania-Ohio Power & Light Co.

498
Peoples Light & Power Co..

.............. 201
Portsmouth Telephone Co.

500
Powell Electric Light & Power Co.

362
Price Hill Incline Plane R. R. Co. .....

28
Rural Electric Service Co. .........

569
Sandusky Gas & Electric Co. ........

.....................................................439, 440
Springfield Light, Heat & Power Co..

.145
Toledo Ry. & Light Co. .........

267
Trumbull & Mahoning Water Co. ........
Wheeling & Lake Erie Ry. Co. .............

25, 26, 365, 368
OTHER DECISIONS:
Administrative Order No. 58, in re service of the Pomeroy & Middleford
Telephone Co.

175
Administrative Order No. 61, in re service of the Medina Gas & Fuel Co...... 596
American Railway Express Co., Osgood Co. vs. in re service.
Athens County Home Telephone Co. and Receivers of the Central Union
Telephone Co., to buy and sell property...........

200
Athens Electric Co., H. T. Mulligan, vs. in re rates............

403
Baltimore & Ohio Railroad, for extension of time.........
Baltimore & Ohio Railroad, Wellston Slag Co. vs., in re rates.............

337
Baltimore & Ohio Railroad, Wellston Slag Co. vs., in re rates................
Baltimore & Ohio Railroad, to curtail passenger service........

526
Benwood Telephone Co. and Chesapeake & Potomac Telephone Co........
Black, F. M., agent for Farm Line Construction Co. and Commonweath

Power Co., to buy and sell property............
Business Men's Association of Hillsboro, Ohio, vs. Ohio Utilities Co., in re

proposed increased rates for electric service.....
Cambridge Home Telephone Co. and Chesapeake & Potomac Telephone Co.,
to buy and sell property

149
Carpenter, Wm. A., et al. vs. Ravenna Gas & Electric Co., in re proposed
increased rates for electric service........

388
Central Light & Power Co. and G. V. Williamson, to buy and sell property.. 593
Central Union Telephone Co., receivers of, and Athens County Home Tele-

phone Co., to buy and sell property........
Central Union Telephone Co. and Springfield-Xenia Telephone Co., to buy
and sell property ................................

217
Central Union Telephone Co., receivers of, Highland County Telephone Co.,
and Hillsboro Telephone Co., interchange of toll service....

197

.........

..... 118

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Central Union Telephone Co., in re rates at Springfield.....

598
Chesapeake & Potomac Telephone Co. and Cambridge Home Telephone Co.,

to buy and sell property......
Chesapeake & Potomac Telephone Co. and Trail Run Telephone Co., to buy

and sell property.
Chesapeake & Potomac Telephone Co. and Dent Ridge Telephone Co., to
buy and sell property

523
Chesapeake & Potomac Telephone Co., and the Benwood Telephone Co........ 617
Cincinnati, Milford & Blanchester Traction Co., to discontinue service.....
Cincinnati, Milford & Blanchester Traction Co., to discontinue service........ 441
Cincinnati, Milford & Blanchester Traction Co., to abandon service............... 618
Cincinnati Traction Co. and the Union Gas & Electric Co., in re agreement.. 173
Cleveland, Cincinnati, Chicago & St. Louis Railway Co., to abandon station, 172
C., C., C. & St. L. Railway Co., Cleveland Provision Co. vs. in re switching
charges ..........

290
C., C., C. & St. L. Railway Co., to curtail facilities at Carthage, Ohio..........
Cleveland Provision Co. vs. C., .C, C. & St. L. Railway Co., in re switch-
ing charges.

290
Columbus, Delaware & Marion Electric Co., Amon Stover, et al. vs., in
re rates.

......................

338
Columbus Gas & Fuel Co., appeal from rate insurance......

269
Commonwealth Power Co., and F. M. Black, as agent for Farm Line Con-
struction Co., to buy and sell property.....

548
Davis, Earl S., Scioto Valley Traction Co. and Ohio & Southern Interurban
Terminal & Depot Co., to buy and sell property........

597
Defiance, City of, vs. Defiance Gas & Electric Co., in re rates............ 151
Defiance Gas & Electric Co., city of Defiance vs., in re rates.

151
Delaware, City of, for reduction of electrical rates.

196
Delaware Water Co., in re rates ......

75
Delaware Water Co., appeal from rate ordinance.

474
Dent Ridge Telephone Co. and Chesapeake & Potomac Telephone Co., to
buy and sell property.......

523
East Ohio Gas Co., G. T. Evans, et al. vs., in re service...

526
Elyria Telephone Co. and North Ridgeville Telephone Co., to buy and sell
property ..........

199
Emrine, Harvey and R. F. Long, to buy and sell property..

50
Erie Railroad Co., application to abandon agency of, at Mahoning, Ohio.... 339
Erie Railroad Co., application to abandon agency of, at Westminster, Ohio.. 409
Erie Railroad Co., to abandon service ..............

619
Evans, G. T. et al. vs. East Ohio Gas Co., in re service................

526
Federal Gas & Fuel Co., appeal from rate ordinance............

272. 273
Fort Loramie Railway Co., to discontinue passenger service.
Fort Recovery, electors of, in re proposed rates..

147
Gallipolis, electors of, in re proposed electric rates

148
Graetz, H. A. and Melburn Telephone Co., to buy and sell property..............
Graetz, H. A, and Williams County Telephone Co., to buy and sell property, 317
Hayes, John E. et al. vs. Hocking Valley Railway Co., in re train schedule.. 473
Highland County Telephone Co., Hillsboro Telephone Co., and receivers of

the Central Union Telephone Co., interchange of toll service.............. 197
Hillsboro Telephone Co., Highland County Telephone Co. and receivers of

the Central Union Telephone Co., interchange of toll service........ 197
Hocking Valley Brick Co. vs. Hocking Valley Railway Co., in re rates..........
Hocking Valley Railway Co. and the Kanawha & Michigan Railway Co.,
to change stations .......

291
Hocking Valley Railway Co., Hocking Valley Brick Co. vs., in re rates........ 294
Hocking Valley Railway Co., John E. Hayes et al. vs., in re train schedule.. 473
Investigation and Suspension Docket No. 57, Suspension of Tariff No. 688,

filed by F. V. Davis ......
Jackson Water Supply Co., appeal from rate ordinance......
Kanawha & Michigan Railway Co. and Hocking Valley Railway Co., to

change stations ......
Kenton Ohio, City of, vs. Hardin-Wyandot Lighting Co., in re proposed in-
creased rates for electric service ......

434

316

294

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