Without Opinion. for defendant in error. Judgment affirmed. SHAUCK, C. J., JOHNSON, NEWMAN and WILKIN, JJ., concur. ET AL. No. 13982. WILBERDING, ADMR., V. MILLER Decided June 27, 1913. ERROR to Circuit Court of Cuyahoga county. Messrs. Higley & Maurer, for plaintiff in error. Messrs. Stearns, Chamberlain & Royon; Messrs. McArthur & Dunnebache; Messrs. Hoyt, Dustin, Kelley, McKeehan & Andrews; Messrs. Westenhaver, Boyd, Rudolph & Brooks; Messrs. Henderson, Quail & Siddall; Messrs. Higley & Maurer and Mr. Bishop H. Schriber,, for defendants in error. Judgment modified as shown in journal entry. It is ordered and adjudged by this court, that the judgment of the said circuit court be, and the same hereby is, modified in the following respect: That said circuit court should have found and adjudged that the portion received by the said trustees of the amount of three hundred thousand dollars, shown in the item for 1905 as "transferred contingent capital" in Wilberding's exhibit I, page 412 of the record, and the amount of $62,521.05, shown in the item for 1905 as "balance to credit profit and loss account," in the same exhibit I, should be treated and charged as income and distributed accordingly; It is hereby ordered and adjudged that the judgment and decree of the said circuit court be and the same is hereby ordered to be modified in that respect; Cases Reported It is further ordered and adjudged that the said judgment of the circuit court in all other respects be and the same is hereby affirmed. SHAUCK, C. J., JOHNSON, DONAHUE, NEWMAN and WILKIN, JJ., concur. For opinion, see 90 Ohio State.-REPORTER. No. 14059. SCHLAGEL ET AL. v. SPAULDING, COUNTY AUDITOR, ET AL. Decided June 27, 1913. ERROR to Court of Appeals of Marion county. Mr. John H. Clark and Mr. W. Z. Davis, for plaintiffs in error. Messrs. Crissinger & Guthery; Mr. Charles L. Justice and Mr. Homer E. Johnson, for defendants in error. Judgment affirmed. WANAMAKER, NEWMAN and WILKIN, JJ., concur. No. 14226. HUNTINGTON V. PERKINS ET AL., Trustees, et AL. Decided June 27, 1913. ERROR to Court of Appeals of Cuyahoga county. Mr. James W. Stewart and Messrs. White, Johnson & Cannon, for plaintiffs in error. Messrs. Squire, Sanders & Dempsey and Mr. Charles T. Brooks, for defendants in error. Judgment affirmed. SHAUCK, C. J., JOHNSON, DONAHUE, WANAMAKER, NEWMAN and WILKIN, JJ., concur. No. 12713. SNOWBERGER ET AL. AL. v. SNOWBERGER. Decided September 23, 1913. ERROR To Circuit Court of Miami county. Mr. J. A. Davy, for plaintiffs in error. Mr. J. H. Marlin and Mr. Thomas B. Kyle, for defendant in error. On Without Opinion. rehearing. Judgment setting aside the election. of the defendant in error affirmed. Judgment ordering partition reversed, upon the ground that by uncontradicted evidence the plaintiffs in error were not tenants in common with each other, and petition for partition dismissed. SHAUCK, JOHNSON, DONAHUE, WANAMAKER, NEWMAN and WILKIN, JJ., concur. No. 13346. THE TIFFIN ART METAL Co. v. THE TIFFIN CONSOLIDATED TELEPHONE Co. Decided September 23, 1913. ERROR to Circuit Court of Seneca county. Mr. Alexander Kiskadden, for plaintiff in error. Messrs. Royer & Spitler, for defendant in error. Judgment affirmed. JOHNSON, DONAHUE, NEWMAN and WILKIN, JJ., concur. De No. 13355. HARKNESS V. KINCHELOE. cided September 23, 1913. ERROR to Circuit Court of Muskingum county. Messrs. Owen & Carr, for plaintiff in error. Mr. Harry C. Shepherd, for defendant in error. Judgment affirmed. JOHNSON, DONAHUE, WANAMAKER, NEWMAN and WILKIN, JJ., concur. No. 13362. WILE ET AL. v. FETTERMAN ET AL. Decided September 23, 1913. ERROR to Circuit Court of Ashtabula county. Mr. S. L. Clark, for plaintiffs in error. Mr. F. J. Bishop and Messrs. Perry & Hitchcock, for defendants in error. Cases Reported Judgment affirmed. JOHNSON, Donahue, WanaMAKER, NEWMAN and WILKIN, JJ., concur. No. 13368. LAMBERT V. THE CITY OF CLEVELAND. Decided September 23, 1913. ERROR to Circuit Court of Cuyahoga county. Messrs. Wing, Myler & Turney and Mr. John M. Pindras, for plaintiff in error. Mr. E. K. Wilcox, city solicitor, and Mr. Joseph C. Hostetler, assistant city solicitor, for defendant in error. Judgment affirmed. JOHNSON, DONAHUE, WANAMAKER, NEWMAN and WILKIN, JJ., concur. No. 13369. TURNEY ET AL. v. MYERS, TREASURER. Decided September 23, 1913. ERROR to Circuit Court of Cuyahoga county. Messrs. Wing, Myler & Turney, for plaintiffs in error. Mr. John A. Cline, prosecuting attorney; Mr. Walter D. Meals, assistant prosecuting attorney; Mr. E. K. Wilcox, city solicitor, and Mr. Frank E. Stevens, assistant city solicitor, for defendant in error. Judgment affirmed. JOHNSON, DONAHUE, NEWMAN and WILKIN, JJ., concur. No. 13372. WILLARD V. Fox. Decided September 23, 1913. ERROR to Circuit Court of Ashland county. Messrs. McCray & McCray, for plaintiff in error. Messrs. Mykrantz & Patterson, for defendant in error. Judgment affirmed. JOHNSON, DONAHUE, WANAMAKER, NEWMAN and WILKIN, JJ., concur. Without Opinion. No. 13377. THE BELLEFONTAINE FEED & FUEL Co. v. ROGERS, GUARDIAN. Decided September 23, 1913. ERROR to Circuit Court of Logan county. Messrs. West & Chamberlin, for plaintiff in error. Mr. M. G. Bell, for defendant in error. Judgment affirmed. JOHNSON, DONAHUE, Wanamaker, Newman and WILKIN, JJ., concur. No. 13394. PHIFER ET AL. v. MONTGOMERY ET AL., BOARD OF COUNTY COMMISSIONERS OF HANCOCK COUNTY ET AL. Decided September 23, 1913. ERROR to Circuit Court of Hancock county. Mr. George H. Phelps, for plaintiffs in error. Mr. Charles A. Blackford, prosecuting attorney, for defendants in error. Judgment affirmed. JOHNSON, DONAHUE, WANAMAKER, NEWMAN and WILKIN, JJ., concur. No. 13396. MCARTHUR ET AL. v. GREENTREE ET AL. Decided September 23, 1913. ERROR to Circuit Court of Hardin county. Messrs. Johnson & Johnson and Messrs. Smick & Hoge, for plaintiffs in error. Messrs. Stickle & Cessna and Mr. T. C. Mahon, for defendants in error. Judgment affirmed. JOHNSON, WANAMAKER, NEWMAN and WILKIN, JJ., concur. No. 13397. PREUSSER V. THE BEACON JOURNAL Co. Decided September 23, 1913. ERROR to Circuit Court of Summit county. Mr. J. M. |