Daily Ohio statesman. [volume] (Columbus, Ohio) 1855-1870, 1867-03-06
SUPREME COURT OF OHIO.
TUESDAY, March 5. 1867.
hon: Luther Day, Chief Justice; Hon. William
White. Hon. John Welch, Hon. Jacob Brinker
hoff, and Hon. Josiah Scott, Judges
I O. NNoNS'

TUESDAY. March s. 1867.
Hon; Luther Day, Chief Justice Hon. William
va White ted Hon lon Ohn bwch Hon. Jacob Brnker
Il. j. Critchfeld, ESQ.,, Reporter.
GENERAL DOCKET.
No. 81. Jehn B. Miller & joseph R. Swan v. Eb-
auditor Of W ood county. Appeal. Reserved in the
District Court.
]. In proceeding by and before County Commits
sioners. under the act of March "a 1859 a Curwin's
St. 32O6). To provide for locating, establishing aud
constructing bitches, drains and water courses,
where there is substantial mi.description of the
proposed locality of theditch in the published notice
affected thereby where the report of the surveyor
engineer is silent to the availability of and
necessity y for the proposed ditch and as to how
adjoining lands are to be affected thereby :" aid
where the record of the proceedings shows finding
and that the same is demanded by, or will be con.
dueive to the public he 'lth convenience, or well
Lare these are each such defects and errors in the
lSut since the taking effect of the act of March
"a 1904 (6l ": H. so. supplementary to the act to
provide for the locating, establishing and construct
ing bitches, drains and water-cnurses." ought
not by reason of such defects and error, perpet-
ually enJOln the collection of an assessment to ay
for the making of ditch but ought to set aside the
proceedings and orders of the commissi ners al
the remedies authorized by said last mentioned act
3. Said last mentioned act is not in derogation of
the 2sth section of article of the Constitution of
tive power conferred by it.
d
era terms for notice, by publication of the penden-
cy of roceeding under it, to resident land
is sufficient if such published notice be addressed to
the nonresident owners of the following lands to-
wit'-and then desert bns the lands. - III
Proceedings and orders of Commissioners, in re-
and casss remanded . bstrict Court with Leave to
plaintiffs to pursue the remedies authorized by the
;, The Pittsburgh, Fort WAYNE, 4 Chicago. Railway
Company v. The Sandusky, Mansfield 4 Newark
Railroad Company and Rollin Hurd :,
Suit pending in Riehland Common Pleas.
injunction in the cause.
SCorT, j. Held sa.
Under tho Constitution of this State, the General
Assembl bly cannot confer on udge of the Supreme
Court jurisd ctiOn at Chambers, to grant or dis
solve an inJuntion In cause pending in another
Application dismissed for wnnt of jurisdiction.
No. 119: James A Frazier ct ct al VS.; w: Siebern
WEIGH. J. Held
ass D ta1 re- 6s n the
tions that such tax shall not exceed the rate i'm
posed upon other mensyed capital Of i9diyiduas
provided in the act of Congress of June g. 1864.
2. 1heshares in National Banks thus to be taxed,
are to be understood the individual property or
shares of the stockholders, SIS contradistinguished
from Olqqot parts of the capital and property of the
without deduction for the franchise for real estate
otherwise taxed, or for untaxable bonds owned by
the Bank.
8. The necessary equivalent tax upon shares in
State Banks need not be assessed directly uron
tel and property of the Banks provided only that it
be full equivalent. The Limitation as to ''other
ed capital refers merely to the per centage Of
A. The act of April 4, 1851 tvol 5s, o. L. D. 5s),
impos ing tax upon the capital. profits and ii 9
deposits of the Branch and Independent Banks of
Ohio, imposes tax upon the stockholders in said
Banks, and the tax so imposed upon the capital is
well as for real estate owned by the Backs and the
tax thus imposad Is not therefore, full equivalent
for the State tax auth orzed Upon shares in the
National Ranks, and provided for the Ohio
April ., 1866.
now no remaining corporate powers, except those
necessary to closing their business have ceased to
be banks within the meaning of said act of Con,
6. Where such tax upon shares in National banks
exceed the rate of that imposed upon the banks of
payment of sum which shall be a fair equivalent
for the tax on State banks.
Judgment reversed and cause remanded.
No. 81; John W Erwin ct al v. Matthew G. Lynn
ct al Error to the District Court of Butler county.
/. Where a negotiable note is Endorsed in blank
for the accommodation of til maker he contract of
the ndorser is single and entire and the holder Of
the note payable part to one person and part
other without the consent OF the parties the note
z w here the makers of note so indors cd. deliv-
cred it to party as security for their note of less
sum. between both of whom and second party it
was subsequently agreed, that the note should also
be held by the first party, security for note of
the ma kers to such second party; judgment re-
covered against the indOrsers in suit by such first
party, for the Amount due his note. without in
Guiding the amount due on that of the second par
ty, merges the contract of Endorsement. and such
second party cannot maintain an action thereon.
aga inst the ndorsers, fer the amount for which it
was so held as security for him. -.t-
Judgment of District Court reversed, and judg-
ment rendered for defendants below. ...
ScoTrJ., having been of counsel, did not sit in
the case. ..5f i'..-
No 6i.. George Hatch " The City of Cincinnati.
Error to the Superior Court of Cincinnati.
Where % q Section Of city ordinance provides that
for each and every license granted" by the Mayor
he shall receive the sum of one dollar" and SUBJ
sequent section of the same ordinance provides that
the salary of the Mayor shall be two thousand dol
lars per annum, payable quarterly. and he shall
not be allowed to receive any perquistes fees for
any services performed except in such cases as are
provided for in the laws of the State of Ohio"
That the fees received by the Mayor under the
former section of the ordinance are for the benefit
of the city, and not for the benefit of the Mayor in
addition to the salary payable to him under the lat
Judgment affirmed. .i-rE. *lf irss ta
IF MOTION DOCKET. Hf.a"~
No. 72. Finley Latta, Admir- v. James Moore
Recr. Leave to file petition in error refused.
No. IA. Edward II. Barber ct al. v. James Moore
RECEIVER. Leave to file petition in error refused.
Leave to file petition in error refused.
No. 76. CePhas Carpenter v. Frank E. Foster
Agent, &c. Passed for briefs. g- -.
Passed for notice.
No. 81. David Sinton " Kate j. Boyd, Leav,
granted to file petition in error. = .. 80
No. 81. John Grum V. John Ochs. Leave granted
No: So The Standard Coal Oil Company v. Spen.
Ger H. Stafford. Leave to file petition in error re-
fused. ....r p. -
No 81. Joseph Meyer v. The State of Ohio. Writ
Adjourned sill Thursday morning, 10 o'clock.