
    H. J. Heinz Co. v. Benham, Treasurer.
    
      Taxation — Foreign corporations — Book-account credits at local branch — Deduction of debts of'parent company.
    
    (No. 15240
    Decided December 12, 1916.)
    Error to the Court of Appeals of Franklin county.
    
      Messrs. Vorys, Sater, Seymour & Pease and Mr. Lawrence Maxwell, for plaintiff in error.
    
      Mr. Robert P. Duncan, prosecuting attorney, and Mr. William J. Ford, assistant prosecuting attorney, for defendant in error.
   Judgment affirmed on authority of Hubbard, Treas., v. Brush, 61 Ohio St., 252.

Judgment affirmed.

Nichols, C. J., Johnson, Wanamaker, New- - man, Jones and Matthias, JJ., concur.  