J OHN M. SHEETS was born near Columbus Grove, Putnam county, Ohio, May 26, 1854. His father was a Pennsylvanian, of German ancestry; his mother a New England Yankee. He was educated in the public schools, and at the age of twenty began teaching. Afterwards he attended the Union school at Columbus Grove, and in the fall of 1876 entered the freshman class in Baldwin University, at Berea, Ohio. He completed a four-years' course in three, besides taking a number of elective studies. Mathematics being his special forte, he took every branch taught in the University, save one. In the fall of 1879 he entered the law department of the University of Michigan, and graduated in March, 1881. On April 5 following, he was admitted to the bar by the Supreme Court of Ohio, and opened an office in Ottawa, where he now resides, and where he soon acquired and now enjoys, an extensive practice. In 1893, as the candidate of the Republican party, he was elected judge of the Common Pleas Court in the sub-judicial district composed of the counties of Fulton, Henry, and Putnam, being the first Republican ever elected in that sub-division. On account of the fact that the district was so overwhelmingly Democratic, no Republican would accept The Attorney-General. the nomination previous to this time, but Mr. Sheets, with his characteristic courage, accepted the nomination, and as an evidence of his popularity among the people of the counties composing the sub-division, he was elected by over 1700 majority; he was renominated in 1898, and although the Democratic majority on the general ticket was 2086, Judge Sheets came within thirty votes of being again elected. On assuming the office of judge, he found the court very greatly overcrowded with business, so much so, indeed, that several unsuccessful attempts had been made to secure legislation authorizing an additional judge in said sub-division; but Judge Sheets developed an unusual capacity for the despatch of business, and in a short time, the docket was cleared. His business methods were very popular, and his services. on the bench were in demand. He has received very many high compliments, from both the bench and the bar, as well as from the press of his district, on his ability as a judge, and on his conspicuous business methods. While a student at the University of Michigan, he became acquainted with Miss Mary E. Scott, also a student at the same University, to whom he was married March 22, 1882, and has a family of five daughters. John M. Sheets, as boy and man, always enjoyed the confidence and esteem of his associates, and this was never more striking than in his student days at Ann Arbor; and as an instance, his acquaintanceship with Hon. H. M. Daugherty is conspicuous. They first met as students at the University, and their relations developed a close personal friendship which has ever since continued. They were students in the same class, and graduated at the same time, and it was a pleasant surprise to both when they met in the same class for examination for admission to the bar, where they were both admitted to the practice of the law. and At the Republican State Convention at Columbus, held June 1 2, 1899, after a spirited contest, he was, on the third ballot, nominated the candidate for attorney general; his nomination before the call of the roll of the counties was completed, being made unanimous by acclamation. Judge Sheets has always been an active, aggressive Republican, never hiding his light under a bushel, but withal, a liberal and fair opponent. THE OFFICE OF THE ATTORNEY-GENERAL. The duties of Attorney General are to appear for the State in all litigation in which the state is a party, or is interested, and is required, upon request, to give legal advice to the state officers, and trustees and Superintendents of the state institutions; and also is required to give legal advice to prosecuting attorneys, upon their request, respecting the duties of their office, in matters in which the state is or may be a party. W ALTER D. GUILBERT was born in Guernsey County, Ohio, of French-Irish ancestors, and was reared on a farm. His great-grandfather on the maternal side settled in Maryland about 1750 and played an active part in the Revolutionary War. He was wounded several times, and at the battle of Brandywine only escaped capture by the thoughtfulness of his comrades, who carried the wounded man to a swamp and securely hid him until the British had withdrawn. The father of Mr. Guilbert came to this country from France when a youth and settled in Guernsey County. The subject of this sketch was educated in the public schools and at Wenona Academy, Illinois. He was twice elected Auditor of Noble County, Ohio, and proved himself a most capable official. In 1888 he became chief clerk in the Auditor of State's office, continuing in that position until 1896, when he succeeded to the important office of Auditor of State, having been nominated by the Republican party and elected in the fall of 1895. In his career as a public officer, Mr. Guilbert is a genial, patient and painstaking official, combining with these virtues. an earnest intention to perform his duties in such a manner as to insure the best results for the people of Ohio. It is no flattery to say that his manner of transacting the business of his department has made him one of the most popular men who ever occupied a position in the The Auditor of State. state capitol. He was renominated unanimously in 1899 and elected. by an increased plurality for a second term on which he entered in January 1900. Mr. Guilbert has been active in the affairs of his party having served as chairman of his county committee for a number of years, and as a member of the state executive committee. He was also a delegate to the national republican convention in 1888. Mr. Guilbert was married February 5, 1868, to Miss Mary L. Jordon, of Noble County. They have a family of three children, two sons and one daughter. He is connected with a number of secret and social organizations, being a Mason, a Knight Templar, a member of the Mystic Shrine, of the I. O. O. F., of the K. of P., and I. O. R. M. DUTIES OF THE AUDITOR. The Auditor of State is elected every four years, and is the chief accounting officer of the State. No money can be paid into or out of the State Treasury except upon his warrant. He is custodian of all field notes, maps, records, documents, papers and implements of every description relating to or used in the survey of the public lands within the State, and is required by law to keep a record of deeds executed by the Governor. He is required to prepare all forms and instructions for county officers, and county officials are required, by law, to use such blanks and obey such instructions. He is required to audit all requisitions, vouchers and claims against the State, and pass upon the validity and correctness of the same before issuing his warrant on the State Treasury for payment. He is required to direct suit to be brought against delinquent revenue officials, and look after and see to the collection of all claims in favor of the State. He may remit illegal taxes or penalties and direct that tax duplicates be corrected. The work in the office has been greatly increased since the present auditor went into office as chief clerk in 1888 by reason of the determination to add to the revenues of the State by traffic and excise taxes, which should meet the growing needs of the State Government, and forever prevent an increase in the common burden of taxation upon private individuals and small property holders. The work of putting various revenue acts in operation fell upon this department as follows: was In 1889 the liquor traffic tax act giving the state a portion of the tax passed and put in operation. In 1896 this act was amended increasing the tax, which now yields as the state's portion over one million dollars annually. In 1893 what is known as the Nichols law, taxing express, telegraph and telephone companies, was passed and put in operation, which yields to the state and counties annually more than $30,000.00. In 1894 an act levying an excise tax on gross receipts of express companies was passed and put in operation, which brings into the State Treasury about |