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of the
STATE OF OHIO

EMBRACING TWENTY-SIX ISSUES FROM APRIL 14, 1921

TO OCTOBER 6, 1921

Containing the
DECISIONS---OPINIONS---RULINGS

OF THE SUPREME COURT, PUBLIC UTILITIES COMMISSION, ATTOR-
NEY GENERAL, INDUSTRIAL COMMISSION, STATE BANKING DE-
PARTMENT, TAX COMMISSION, BUREAU OF INSPECTION AND
SUPERVISION OF PUBLIC OFFICES, INSURANCE DEPART-

MENT, STATE HIGHWAY DEPARTMENT. ETC.

and

SUBJECTS OF LEGISLATION, WHEN THEY SHALL PROVE

OF INTEREST TO OUR SUBSCRIBERS

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319.5
Ohio
v.14

INDEX

ATTORNEY GENERAL

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20

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277

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157
158

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SECTIONS OF GENERAL CODE CONSTRUED:
Section
Page Section

Page
11
..........
76 2640

80
34

2658

204
154-37

532 2665
154-40

2689
330-3

2715-2716
486-10
14 2723

559
501

2735
606

276 2736 ...
614-2a ....

277 2874 ...
710-37
634 2883 ...

37
710-150

636 2917
1201
584 2980-2980-1

.......
1203
341 3104-3105

.........

490
1214

506 3295
1214-1 ...............

3296-44 ..................
1217
507 3298-15e ..............

157
1261-40

586 3298-15 et seq....... 157
1273
233 3298-44

157
1288
233 3320-3321

565
1295-28

332

565
1295-34

3371-1

321
1541

3373 ..........

322
1543

3495

154
1548

3922-3923 ......... 540
1549 to 1553. 85 3940
1550

3956 to 3958....... 375
1579-229 ..........

4193-1
1604-4

4295-4296

561
1654

4450

38
1659

4514

541
1681

4517

540
1682

4577
1692

4679

467
1693

4688

467
1817 to 1820.... 402 4749
1950
403 4756

302
2169
347 4795

627
2170
349 4821

12
2251-1
488 4870

297
2296

416 4875
2314

530
2434

49:2 4942

.........

296
2435.

4.92 4946-4947
2491 .....

351 5043
2530
186 5326

427
2559 ..........

320 5331-5332 .........
2588-2588-1

5343
2589

5348-2
2630 ...................... 186 5349-14 ............. 631

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Section

Page
5372-4

160
5373-5374

511
5374-1

511
5381

328
5411

449
5412
5426-5427

478
5517

477
5548
5560

397
5562-5563

397
5597

553
5601

554
5609 to 5611......
5614
5624-10

450
5627
5649-3b
5649-30
5649-4
5649-5
5649-5a
5654
5656
5658
5671
5678-5679

398
5694
5696
5697.
5698
5718

399
5896-30
5902
5908
5910
5910
6251

235
6290

463
6294-1 ...
6298 ...

464
6301

464
6602-1 to 6602-13
6859-3

341
6911

.................... 424
6926

341
7198.

210
7200 .................20.210
7201 ................. 321

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Section

Page
7604 to 7606......... 564
7608

564
7610-1 .................
7620
7622-3 ...............
7645

... .............
7690 ..................

166
7691
7702-7703

466
7705
7709

356
7710

354
7713

579

209
7896 ......................

44

Section

Page
7896-1 .........

41-129
7896-2

41
7896-22

41
7896-26

41
7896-28

136
7896-29

134
7896-30
7896-31

134
7896-33

134
7896-42c
7896-44 ........ ....133-419
7896-49

421
7896-55 .

415
9662

281
9675

...................... 325

Section
10636-1
10636-2
10636-3
11605
11606
11607
12372
12626
12680-1
12683
13422
13423
13606
13711

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489

SUBJECT INDEX
ABSENTEES:

Estates of, right to legislate as to, protection of absentee.....................
AGRICULTURE, DEPARTMENT OF
Costs in cases under Sec. 13423_duty of officers same even if costs

not chargeable
AUTOMOBILES—See Motor Vehicles.
BANKS:

Depository, Bonds market value less than par accepted as security........ 538
Municipality may employ, as agent to collect water and light charges,
may be compensated by....

374
National-Sec. 710-37 not applicable to—Sec. 710-150 is applicable-
if doing trust business ........

.................................... 634
National, subject to provisions of inheritance tax laws........................... 17
Officers” does not include cashier, manager or owner of.

449
Stock of, valuation for taxation-non-taxable securities not detuctible.. 330
BUILDING AND LOAN COMPANIES:

Mortgage on 99 year lease, not obligation secured by real estate........... 281

Stock deposits when considered as money or credits for taxation.......... 325
CEMETERIES: '

Trustees of union, responsible for funds, proper custodian of.............. 331
CHILDREN'S HOMES:
May purchase truck for Superintendent..........

........................
CIGARETTE LAW:
Fines under-how distributed

515
Penalty for non-payment--as to general taxes—not applicable.............. 551
CIVIL SERVICE:
Surgeons in Medical Department a soldier, on eligible list without ex-

amination
CLERK HIRE:

Allowance for, Commissioners to act on emergency, right of appeal...... 107
Surveyors office, allowed by Commissioners from earnings-fees from
state highway department—not earnings of office...........

............... 575
CORPORATIONS:
Taxation--mistake in listing—how corrected—surplus excluded-

burden on tax payers to show mistake...
COUNTY:

Auditors-term extended, new Commission not required............. 319
Bonds, may issue to repair court house, etc............

491
Children home, may purchase truck for use of........

489
Clerk hire, commissioners to act on emergency, right of appeal..... 107
Commissioners cannot borrow money at rate higher than 6%

162
Commissioners cannot construct switch ..

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

19
Commissioner may act as street inspector in village.......

163
Commissioners to use discretion in allowing election expenses............
Depository-who custodian of securities.
Highways inter-county or main market in city, authority to repair un-

der Section 6926, also outside city-consent of state highway

commissioner ......
Highways--request by county for improvement-county to provide
additional right of way-not part of cost..........

582
Highways, share of assessment and of township fixed-bonds issued
no authority to change .........

505
Poor, levy under Sec. 2630, within tax limitation.............. ............... 186

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227

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481

Repair of trucks etc. may rent building for, employ mechanic—on

highways by surveyor-how paid for..
Sewer district, cannot establish in municipality, nor maintain therein

unless constructed prior to annexation to, or creation of, mu-
nicipality ........

177
Surveyor--clerk hire allowed by commissioners-fees from state high-
way-not earnings of office ..........

...... 575
Treasurer accepting Canadian money must bear loss of depreciation.... 426
COURTS:
Judge of combined common pleas and probate courts not entitled to
special fees in inheritance tax case............

.... 484
Stenographer, compensation from treasury, services covered—when

not taxed as costs .....
CRIMINAL LAW:

Cigarette License Law-fines under-how distributed..
Convicted prisoner, under parole, leaves state-a fugitive from jus-
tice-subject to extradition..........

346
Mayor finding accused guilty-duty to pronounce judgment-cannot

suspend or remit fine-may suspend imprisonment, and grant time
to pay fine-act before execution of sentence...........

392
Mayor-not financially responsible for error in judgment........... 392
Officers required to act, even though costs not payable from treasury..
Offenses under Secs. 12603 to 12626-1 misdemeanors—mayor and po-

lice judge have final jurisdiction
Parole violator-extradited on another charge-costs and expenses
paid by county and state

.......... 346
Parole violator, returned-officer entitled to mileage and expenses-
payable by state-fund......

346
Suspension of fine- power of mayor to-defendant cannot be required
to pay another party ......

392
DEPOSITORY:

Bonds, market value less than par, accepted as security.......................... 538
Securities hypothecated, who custodian of .....

................ 558
ELECTIONS:
Expenses: Board and commissioners to exercise discretion, when paid

-automobile for clerk and members not proper..........
Registration, council may provide in cities less than 11,800, general,

only in presidential years, time and manner of...
Registration, in what cities quadrennial-first under new census, ad-
ditional compensation of board and employes ....

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

297
Returns, bringing in, what proper expense, automobile not proper...... 12
GENERAL ASSEMBLY:

Absentees, right to legislate as to estates of...
FOREIGN MONEY:

Accepted by treasurer, must bear loss................
HEALTH BOARD OF:
Fund-how divided-general not itemized....

585
Levy under Sec. 4450, use of for epidemic only, balance to sinking

fund, when council may act under Section 4450...
HIGHWAYS:
Assessment share and township share fixed—bonds issued-no author-
ity to change .

.... 505
Bids on several types of improvements-surveyor and commissioners

to agree on type-commissioners to determine lowest bidder-may
ask opinion of surveyor ....

423
Inter-county and main market-authority of county to repair with levy

under Sec. 6926—consent of state highway commissioners............. 341

..

12

296

...

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