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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

321

INSURANCE:

Non-resident, not admitted to state hospitals, where insanity occurred
outside state

401

INTEREST:

Rate on public loan not to exceed 6%....................

162

JUVENILE COURT:

Delinquents sent to industrial school, costs paid by county-also when
bound over by justice of peace

Records--what constitutes

31

34

LEGAL ADVERTISEMENTS:

"Circulation" defined, applied ́

235

LIFE INSURANCE:

Loan on policy-not a credit of holder-not taxable.......

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

224

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..
Depository, securities hypothecated, who custodian of..
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.......

163

558

177

Sinking fund trustees, cannot sell securities to purchase bonds of-
fered by municipality

539

OFFICES:

Criminal bailiff and court constable compatible..

81

County treasurer and township clerk or clerk-treasurer of school
board incompatible

76

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...

625

PARTITION FENCES:

Township trustees, to consider circumstances, apportion expenses of....
PHYSICIANS:

63

Osteopath may do work of refraction......

232

POOR:

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

154

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.........

203

209

Inheritance tax-fees in-what chargeable, amended statute..............

535

PROBATE JUDGE:

PUBLIC UTILITIES:

Assessment for expenses of commission, when levied, for what year,
receipts considered, where one company purchases another-
corporation must be in existence..

SCHOOLS:

Valuation for taxation-right of tax commission-to make correction
in

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

Exempted village district, superintendent term of..

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

Principal-additional compensation based on attendance-valid.
Property, sale at public auction, may reject all bids..
Rules and regulations-board may adopt..
Tax levy-for local schools-3 mills...

276

477

7

354

7

577

558

577

466

451

588

302

577

7

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

41

414

Text books-how adopted-must provide a graded course-approved
by superintendent of public instruction....
Village district becoming city, prosecuting attorney legal adviser until
city officials elected, teachers certificates valid until city examiners
provided

577

209

STATE BUILDING:

Department of public welfare-when contract and bidding required—
non-competitive contract-approved by what departments..
Educational fund-competitive bidding, when required.

528

528

STATE TREASURER:

Bonds, market value less than par, may accept as security from de-
pository

583

TAXES AND TAXATION:

Appraisers to assist auditor-paid by county-mayor or trustee of
township may serve

373

Bank stock-determination of value-non-taxable securities not de-

ductible

330

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

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

443

328

601

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

160

188

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.....

484

370

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

630

377

Insurance policy-upon which loan is made, not a credit-not taxable.. 609
Levy under Sec. 2530, within 10 and 15 mill limitation..

186

Mineral rights, considered as real estate-delinquent taxes on-certi-
fied to state auditor-land owner purchases-delinquent taxes
follow

396

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...

305

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....

477

449

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.

605

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...

558

63

344

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....

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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..

51.

Athens County Home Telephone Co. and Receivers of the Central Union

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Baltimore & Ohio Railroad, Wellston Slag Co. vs., in re rates...

337

Baltimore & Ohio Railroad, Wellston Slag Co. vs., in re rates.

460

Baltimore & Ohio Railroad, to curtail passenger service...

526

Benwood Telephone Co. and Chesapeake & Potomac Telephone Co.....

617

Black, F. M., agent for Farm Line Construction Co. and Commonweath
Power Co., to buy and sell property.

548

Business Men's Association of Hillsboro, Ohio, vs. Ohio Utilities Co., in re
proposed increased rates for electric service..

386

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..

200

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

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

598

Chesapeake & Potomac Telephone Co. and Cambridge Home Telephone Co.,
to buy and sell property.

149

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

292

523

Chesapeake & Potomac Telephone Co. and Dent Ridge Telephone Co., to
buy and sell property
Chesapeake & Potomac Telephone Co., and the Benwood Telephone Co........ 617
Cincinnati, Milford & Blanchester Traction Co., to discontinue service.... 410
Cincinnati, Milford & Blanchester Traction Co., to discontinue service..
Cincinnati, Milford & Blanchester Traction Co., to abandon service.........
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

441
618

290

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

C., C., C. & St. L. Railway Co., to curtail facilities at Carthage, Ohio........ 339
Cleveland Provision Co. vs. C., .C, C. & St. L. Railway Co., in re switch-.
ing charges

290

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

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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.

3

Fort Recovery, electors of, in re proposed rates...

147

Gallipolis, electors of, in re proposed electric rates..

148

316

197

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

197

294

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

6

Jackson Water Supply Co., appeal from rate ordinance..

501

Kanawha & Michigan Railway Co. and Hocking Valley Railway Co., to
change stations

291

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

434

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