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JUN 28 1924

OFFICE

OF THE

TAX COMMISSION OF OHIO

COLUMBUS

This compilation is issued, by the Tax Commission of Ohio, in compliance with the requirements of Section 5624-6 of the General Code (106 Ohio L., 224). In arranging it, the arbitrary divisions of the General Code, as adopted by the Codifying Commissioners in 1910 in their revision of the statutes, have not been closely followed, but the laws relating to taxation have been grouped into convenient chapters, each containing as nearly as practicable all the provisions relating to the subject of the chapter, without regard for their sectional numbering.' Where this was not always practicable and in order to avoid duplication of sections cross references have been inserted. A general table of all the sections contained arranged in numerical order as well as a topical index are included. In making the annotations only those of a general character have been included, but particular attention has been paid to the opinions of the Attorney General, which are of peculiar importance since the enactment of Section 5623, G. C. (106 Ohio L., 265) to the effect that such opinions shall be binding upon the Tax Commission and other officers until the same be changed by the courts.

(iii)

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