There is no statute of limitations of the crime of false pretenses in the State of Ohio.

association in question is the making of insurance is clearly shown by the above quotation from its articles and by-laws; and on the back of the pamphlet containing the latter, "Health Insurance for Commercial Travelers" is conspicuously advertised. I am therefore of the opinion that the Hoosier Travelers' Asso- ciation can not incorporate under the act of 1889 for the purposes above indicated. STATUTE OF LIMITATIONS-DOES NOT RUN AGAINSI' CRIME OF FALSE PRETENSE. February 11, 1907. Hon. J. Frank Hanly, Governor of Indiana: Dear Sir-In answer to your inquiry as to whether the statute of limitations runs against the crime of false pretense in the state of Ohio, I beg to advise that section 10,388, Laning's Revised Statutes and Re-Codified Laws of the State of Ohio 1905, reads as follows: "Offenses which may be punished by death, or by im- prisonment in the state penitentiary are felonies; all other offenses are misdemeanors." That part of section 10808, id., which relates to the subject mat- ter reads as follows: "Whoever by any false pretense with intent to defraud obtains from any person anything of value ' * ' shall, if the value of the property * * * is $35 or more, be imprisoned in the penitentiary not more than three years nor less than one year." Section 10401, id., reads as follows: "No person shall be indicted, or criminally prosecuted, for ank offense, felonies excepted, the prosecution of which is not specially limited by law, unless such indictment be found, or such prosecution commenced, within three years from the time such offense was committed." There are" limitations upon prosecutions as to time by special statutes on the following crimes: Betting on elections, pool, etc., §10587; Bribery, threats, etc., by candidates, §10767; Common labor on Sunday. by employe-. §1.0754; Fishing, hunting, etc., on Sunday, §10751; Intimidating or influencing witness, §10541; Obstructing or impeding justice, §10541; Profane swearing, §10750; Quarreling, rioting, etc., on Sunday, §10751; Trespassing while mining, §10510; Throwing down fences, gates, or bars, §10485; Violating of election laws, §10786. There are no other statutory limitations upon prosecutions for crime in the state of Ohio, and the offense charged, being a felony under the foregoing definition, I am clearly of the opinion that there is no limitation by statute upon the prosecution of the offense charged. It is held in numerous cases in the state of Ohio that the com- mon law as to crimes and offenses and mode of procedure was never in force in the state of Ohio, and I am of the opinion, therefore, that there is no limitation as to time against the crime charged. BILLS-HOUSE BILL NO. 177 (TAXATION OF RAIL- ROADS). February 22, 1907. To the House of Representatives of the State of Indiana: Gentlemen-You have submitted to me House Bill No. 177, and have requested an opinion concerning its constitutionality and its effect upon the present method of taxing railroads in this state. The bill appears to substantially re-enact those portions of the existing statutes relating to sworn statement and inventory to be filed by railroads with county auditors and the auditor of state; but, in addition, provides that electric interurban companies having separate branches or divisions, or owning or operating a street rail- way system, shall return to the auditor of state a separate sworn statement or schedule as to each of such branches, divisions or street railroad systems. The bill further states, in §4, respecting railroad track, that in- terurbans of the classes above mentioned, or those operating or owning two or more roads, "shall, as to each of such roads, branches, divisions or street railroad systems, be separately listed and taxed solely in the several counties, townships, cities and towns through and in which such road, branch, division or street railroad system is operated." A similar provision is inserted in §5 relating to rolling stock. r6-19395]