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Valuation of property subject to tax.

SEC. 5343. The value of such property, subject to said tax, shall be its actual market value as found by the probate court. If the state, through the prosecuting attorney of the proper county, or any person interested in the succession to the property, applies to the court, it shall appoint three disinterested persons, who, being first sworn, shall view and appraise such property at its actual market value for the purposes of this tax, and make return thereof to the court. The return may be accepted by the court in a like manner as the original inventory of the estate is accepted, and if so accepted, it shall be binding upon the person by whom this tax is to be paid, and upon the state. The fees of the appraisers shall be fixed by the probate judge and paid out of the county treasury upon the warrant of the county auditor. In case of an annuity or life estate, the value thereof shall be determined by the so-called actuaries' combined experience tables and five per cent. compound interest. (90 v. 16, § 12.) R. S. Sec. 2731-12.

A sum paid by the collateral heirs of an intestate to a person claiming as a creditor of the estate of the decedent should be deducted from the estate for inheritance tax purposes. A. G. R. 1915, p. 1045.

Where an estate, of which the probate court of one county has principal jurisdiction, passes under the laws of descent and distribution to a single heir, and part of the estate consists of real property located in another county, the probate court of the first county has exclusive jurisdiction to appoint appraisers of the real estate upon application under section 5343, G. C., and the entire tax should be paid into the treasury of that county.

The share of the tax belonging to the municipality or township in the other county in which the real estate is located should be ascertained and should be paid by the treasurer of the first county to the treasurer of the second county as undivided tax moneys and distributed by the latter treasurer to such municipality or township at the succeeding semi-annual

settlement.

In order to discharge the lien of the tax as a matter of record in the county in which the real estate is situated, duplicate receipts should be taken from the treasurer of the first county upon the payment of the tax and filed with the probate court of the second county. A, G. R. 1915, p. 1156.

Jurisdiction of probate court; prosecuting attorney to represent state.

SEC. 5344. The probate court, having either principal or auxiliary jurisdiction of the settlement of the estate of the decedent, shall have jurisdiction to hear and determine all questions in relation to such tax that arise, affecting any devise, legacy or inheritance under this subdivision of this chapter, subject to appeal as in other cases, and the prosecuting attorney shall represent the interests of the state in such proceedings. (90 v. 17, § 13.) R. S. Sec. 2731-13.

Cited Humphreys v. State, 70 O. S. 67.

Semi-annual statements of probate judge; record.

SEC. 5345. Each probate judge, at least once in six months, shall render to the county auditor a statement of the property within the jurisdiction of his court that has become subject to such tax during such period, the number and amount of such taxes as will accrue during the next six months, so far as they can be determined from the probate records, and the number and amount thereof due and unpaid. Each probate judge shall keep a separate record, in a book to be provided for that purpose, of all cases arising under the provisions of this subdivision of this chapter. (91 v. 171, § 14.) R. S. Sec. 2731-14. Fees of officers; costs chargeable to state.

SEC. 5346. The fees of officers having duties to perform under the provisions of this subdivision of this chapter, shall be paid by the county from the county expense fund thereof, and shall be the same as allowed by law for similar services. In ascertaining the amounts due the state, seventy-five per cent. of the cost of collection and other necessary and legitimate expenses incurred by the county in the collection of such taxes, shall be charged to the state and deducted from the amount of taxes to be paid into the state treasury. (91 v. 171, § 15.) R. S. Sec. 2731-15.

Final account must show payment of tax; voucher therefor.

SEC. 5347. A final settlement of the account of an executor, administrator or trustee shall not be accepted or allowed by the probate court unless it shows, and the judge of that court finds, that all taxes imposed by the provisions of this subdivision of this chapter, upon any property or interest therein, belonging to the estate to be settled by such account, have been paid. The receipt of the county treasurer shall be the proper voucher for such payment. (90 v. 17, § 16.) R. S. Sec. 2731-16.

Meaning of word "property."

SEC. 5348. The word "property" as used in this subdivision of this chapter includes real and personal estate, any form of interest therein, and annuities. (90 v. 17, § 17.) R. S. Sec. 2731-17.)

To refund direct inheritance tax paid under act of April 20, 1894
Direct inheritance tax: 91 v. 166.

v. 374.

(91 v. 166), see 92

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SEC. 5625. Taxes, for state purposes, shall be levied, annually, on each dollar of valuation of taxable property, in the sum or sums, provided by law. (R. S. Sec. 2820.)

Notice thereof to county auditors.

SEC. 5626. The auditor of state, on or before the first Monday of June, annually, shall give notice to each county auditor of the rate required by law to be levied for the payment of the principal and interest of the public debt, for the support of common schools, for defraying the expenses of the state, and for the other purposes prescribed by law. Such rate shall be levied by the county auditor on the taxable property of each county on the duplicate, and be entered in one column and denominated "state taxes." (R. S. Sec. 2821.)

Funds in the state treasury arising from taxes levied and collected for "the expenses of the state" must be applied to paying claims for repairing buildings of the Ohio university, if the legislature has appropriated funds for such purpose; State ex rel., v. Oglevee, 37 O. S. 1.

A tax levied under a former statute (59 v. 9; 60 v. 18; 61 v. 15) for the relief of the families of soldiers was held to be a state tax within the meaning of a former statute, which exempted certain lands of the Ohio university "from state taxes"; State, ex rel., v. Auditor, 15 O. S. 482.

That a tax levied for paying bounties to volunteers is constitutional, see Cass Township v. Dillon, 16 O. S. 38.

The duty of a county auditor to place on the tax lists of the county the rate required by law for state purposes, as certified to him by the auditor of state, and to enter the same in one column denominated "state taxes," is a ministerial duty specifically enjoined by law, the performance of which may be required by mandamus. State v. Roose, 90 O. S. 345.

Taxes for state purposes can be levied only by the general assembly, and the budget commissioners of the counties have no authority to change such levy. State v. Edmondson, 89 O. S. 93.

State highway improvement fund; tax levy.

SEC. 1230. There shall be levied annually a tax of three-tenths of one mill on all the taxable property within the state to be collected as are other taxes due the state, and the proceeds of which shall constitute the state highway improvement fund. (106 v. 644, § 223.)

Levy shall be in addition to all others.

SEC. 1231-2. The annual levy of three-tenths of one mill provided for by this act shall be in addition to all other levies made for any purpose or purposes, and the same shall not be construed as limited, restricted or decreased in amount or otherwise by any existing law or laws. (106 v. 645, § 228.)

Tax levy for state common school fund and irreducible debt fund.

SEC. 7575. For the purpose of affording the advantages of a free education to all the youth of the state, there shall be levied annually a tax of fifty-five thousandths of one mill on the grand list of the taxable property of the state to be collected as are other state taxes and the proceeds of which shall constitute "the state common school fund," and for the payment of interest on the irreducible or trust fund debt for school purposes, twentyfive ten thousandths of one mill, such fund to be styled "the sinking fund." (105 v. 5.)

Levy for Miami university.

SEC. 7924. For the purpose of affording support to the Miami university, there shall be levied annually a tax on the grand list of the taxable property of the state, which tax

shall be collected in the same manner as other state taxes and the proceeds of which shall constitute "the Miami university fund." The rate of such levy shall be eighty-five ten thousandths of one mill upon each dollar of valuation of such property. The sum raised by such levy, or its equivalent in money, in case the levy is abolished, shall be the sum total received either from the proceeds of the levy or from appropriations for the support of the college of liberal arts, and shall be used only for the purposes set forth in the next preceding section. This levy shall not hereafter be increased. But this shall not prevent such appropriations from time to time as may be necessary for apparatus for university purposes, exclusive of buildings. (102 v. 266.)

Levy for Ohio university.

SEC. 7925. For the purpose of affording support to the Ohio university, there shall be levied annually a tax on the grand list of the taxable property of the state which shall be collected in the same manner as other state taxes and the proceeds of which shall constitute "the Ohio university fund." The rate of such levy shall be eighty-five ten thousandths of one mill upon each dollar of valuation of such taxable property. The sum raised by means of such levy, or its equivalent in money, in case the levy is abolished, shall be the sum total received, either from the proceeds of the levy or from appropriations for the support of the college of liberal arts, and shall be used only for the purposes set forth in section seventy-nine hundred and twenty-three. This levy shall not hereafter be increased. But this shall not prevent such appropriations from time to time as may be necessary for apparatus for university purposes, exclusive of buildings.

Under the act of 1804, establishing the Ohio university, and the act of 1805, amendatory thereto, the lands of the university, on lease, are subject to revaluation: McVey v. Ohio University, 11 O. 134.

The board of trustees of the Ohio university have power to lay out into lots the portion of land marked as "commons" on the town plat of Athens, and dispose thereof for the benefit of the University: Crippen v. President and Trustees of Ohio University, 12 0.96.

Levy for Ohio university normal school.

SEC. 7926. For the purpose of affording support to the state normal school or college, in connection with the Ohio university, there shall be levied annually a tax on the grand list of the taxable property of the state. which shall be collected in the same manner as other state taxes and the proceeds of which shall constitute "the Ohio normal school fund." The rate of such levy shall be five one thousandths of one mill upon each dollar of valuation as such taxable property, unless otherwise designated by the general assembly. Nothing in this section shall prevent such normal school from securing such additional appropriations as the general assembly sees fit to make from time to time for the support and equipment of the school. (102 v. 266.)

Levy for Miami university normal school.

SEC. 7927. For the purpose of affording support to the state normal school or college, in connection with the Miami university, there shall be levied annually a tax on the grand list of the taxable property of this state, which shall be collected in the same manner as other state taxes and the proceeds of which shall constitute "the Miami normal school fund." The rate of such levy shall be thirty-five ten thousandths of one mill upon each dollar of valuation of such taxable property, unless otherwise designated by the general assembly. Nothing in this section shall prevent such normal school from securing such additional appropriations as the general assembly sees fit to make from time to time for the support and equipment of the school. (102 v. 266.)

Levy for Bowling Green normal school.

SEC. 7927-a. For the purpose of affording support to the state normal school located at Bowling Green, Ohio, there shall be levied annually a tax on the grand list of the taxable property of the state, which shall be collected in the same manner as other state taxes and the proceeds of which shall constitute "the Bowling Green normal school fund." The rate of such levy shall be five one thousandths of one mill upon each dollar of valuation as such taxable property, unless otherwise designated by the general assembly, Nothing in this section shall prevent such normal school from securing such additional appropriations as the general assembly sees fit to make from time to time for the support and equipment of the school. (103 v. 842.)

Levy for Kent normal school.

SEC. 7927-b. For the purpose of affording support to the state normal school located at Kent, Ohio, there shall be levied annually a tax on the grand list of the taxable property of the state which shall be collected in the same manner as other state taxes and the proceeds of which shall constitute "the Kent normal school fund." The rate of such

levy shall be five one thousandths of one mill upon each dollar of valuation as such taxable property, unless otherwise designated by the general assembly. Nothing in this section shall prevent such normal school from securing such additional appropriations as the general assembly sees fit to make from time to time for the support and equipment of the school. (103 v. 842.)

Levy for Ohio state university.

SEC. 7929. For the purpose of affording free the advantages to the youth of the state of a higher, technical, liberal, professional, agricultural, graduate and industrial education, including manual training, there shall be levied annually a tax on the grand list of the taxable property of the state, which shall be collected in the same manner as other state taxes and the proceeds of which shall constitute "the Ohio state university fund." There shall be levied annually for that purpose five hundred and thirty-five ten thousandths of one mill upon each dollar of valuation of such taxable property or its equivalent in money should such levy be abolished. Nothing herein shall prevent the Ohio state university from securing any appropriations that the general assembly sees fit to grant for the purposes herein set forth. The Ohio State university never shall maintain a normal school, but may establish a teacher's college of professional grade. Nothing in this section shall prevent the board of trustees from charging incidental expense fees and also reasonable tuition fees for professional education. (102 v. 266.)

Levy for Wilberforce university.

SEC. 7986. For the purpose of carrying out the provisions of this subdivision of this chapter, there shall be levied annually a tax on the grand list of taxable property of the state, which shall be collected in a like manner as other state taxes, and the proceeds of which will constitute "the fund of the combined normal and industrial department at Wilberforce university." The rate of such levy shall be designated by the general assembly at least once in two years. If it fails to designate the rate for any year, for the fund of the "combined normal and industrial department of Wilberforce university" such levy shall be thirty-five ten thousandths of one mill upon each dollar valuation of such taxable property. This shall be paid to the treasurer of the normal and industrial department at Wilberforce university in accordance with the provisions hereof. All revenue arising from tuition, sales of products, or otherwise under the aforesaid department, shall be applied by its board of trustees to defray its expenses, or to increase its efficiency, a strict account of which shall be kept by the department board, and accompany the report to the governor. (102 v. 266.)

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The levy of county taxes for certain purposes is authorized by the following sections of the General Code:

1177-1. (106 v., 124.) Experiment farm.

1222.

1223.

1671.

(106 v., 640, Sec. 215.) Road fund. County's proportion.
(106 v., 660, No. 216.) Road bonds.
Detention home.

1683-9. (103 v., 879.) Mother's pension.

Longview asylum; Hamilton County.
Convict labor.

Land for and erection of detention home; additional land for infirmary or children's home.

Interest and redemption of bonds.

Auditor shall make such levy, when.

Soldiers' monuments.

Libraries.

County's proportion free turnpike tax.

Additional poor funds.

2034.

2242.

2434.

2439.

2440.

2453.

2456.

2488.

2529.

Poor fund.

2530.

2936.

·Soldiers' relief.

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Soldiers' and sailors' relief fund.

Memorial building fund.

3123. Support of children's homes.

Support of county hospitals.

3138-2. Hospitals, county, aid for.

(103 v., 492.) Tuberculosis hospital; support of.
(103 v.. 494.) Tuberculosis hospitals.
Workhouses.

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