GUERNSEY, J.
This is an appeal on questions of law from a judgment of the Common Pleas Court taxing to the state of Ohio, as costs, all the expenses of a receivership. The state of Ohio had numerous sales tax judgments against the defendant and, in an action wherein these judgments were consolidated for collection, prayed that the lower court appoint a receiver of the property, assets and business conducted by defendant and to operate defendant's drive-in restaurant...
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