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action affirmed amount annotation appear applied assessed authority bank bond carrier cause cent charge claim collected commission common condition constitutional contract corporation court creditor damages death debt defendant deposit direct district effect entitled error evidence excise execution fact filed follows funds give given ground held holding imposed injury interest involved issued judgment jurisdiction jury land levied license lien limitation ment mortgage motor municipal named notice officer Ohio operation opinion owner paid party payment person plaintiff preference present presumption privilege prop property tax provision purchase question reason received record recover removed rule statute suit supra tax imposed taxation thereof tion trial trust United vehicles vested violation