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. At the Republican State Convention at Columbus, held June 1 and 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 WALTER 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: In 1889 the liquor traffic tax act giving the state a portion of the tax was 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 $12,000 annually. The Auditor of State. In 1894 an act taxing sleeping car companies was passed and put in operation, which brings into the State Treasury $5,500 annually. In 1896 a law was passed taxing freight line companies, which brings into the state $8,000 annually. In 1896 an act levying an excise tax on the gross receipts of all public corporations (electric light, gas, natural gas, pipe line, water works, street railroads, railroads and messenger or signal companies), which yielded last year for state purposes the sum of $569,539. The Auditor of State, in addition to the duties pertaining to his office, is under the law, a member of the following executive bodies which make constant demands upon his time and energy. 1. SINKING FUND COMMISSION, composed of Auditor of State, President; Secretary of State, Secretary; and the Attorney-General. Duties: Have charge of disposing of bonds for state revenues and for the payment of principal and interest of the state debt. 2. BOARD OF EQUALIZATION FOR BANKS, composed of Governor, President; Auditor of State and Attorney General. Duties: Equalizing valuation for taxation of national and incorporated banks, as returned by the county auditors to the Auditor of State. 3. BOARD OF EQUALIZATION FOR RAILROADS, composed of Auditor of State, President; Treasurer of State, Attorney General and Commissioner of Railroads and Telegraphs. Duties: Equalizing the value of railroad property for taxation as returned by boards of county auditors to the Auditor of State. 4. DECENNIAL STATE BOARD; ex-officio member of State Decennial Board of Equalization, for the equalization of real property, as returned by the county auditors to the Auditor of State. Meets every ten years and continues in session from five to seven months. 5. STATE BOARD OF APPRAISERS AND ASSESSORS FOR EXPRESS, TELEGRAPH AND TELEPHONE COMPANIES, composed of Auditor of State, President; Treasurer of State and Attorney General. Duties: To appraise the value of the capital stock of said companies for taxation. 6. STATE BOARD OF APPRAISERS AND ASSESSORS FOR EXCISE TAX ON EXPRESS COMPANIES, composed of Auditor of State, President; Treasurer of State and Attorney General. Duties: To fix amount of gross receipts of express companies, upon which an excise tax of two per cent. is levied and collected annually by the Auditor of State. 7. STATE BOARD OF APPRAISERS AND ASSESSORS FOR SLEEPING CAR COMPANIES, composed of Auditor of State, President; Treasurer of State and Attorney General. Duties: To appraise for taxation that portion of the capital stock representing capital and property of such companies owned and used in Ohio, upon which a tax of one per cent. is levied and collected annually by the Auditor of State. 8. STATE BOARD OF APPRAISERS AND ASSESSORS FOR FREIGHT LINE COMPANIES, composed of Auditor of State, President; Treasurer of State and Attorney General. Duties: To appraise for taxation that portion of the capital stock representing capital and property of such companies owned and used in Ohio, upon |