STATE v. O'NEILL

Taxation — Highway use tax — Axle-mile tax — Reciprocity agreements with other states — Duty to enter into, not mandatory — Section 5728.15, Revised Code — Mandamus — Writ to require execution of contract denied.

Per Curiam.

Relators contend there is a mandatory duty, ministerial in character, imposed upon the respondents by Section 5728.15, Revised Code, to enter into a reciprocity agreement. This contention was rejected by this court in the case of Geo. F. Alger Co. v. Bowers, Tax Commr., 166 Ohio St. 427, 432, 143 N.E.2d 835. Accordingly, the judgment of the Court of Appeals denying the writ is affirmed.

Judgment affirmed.

WEYGANDT, C.J., ZIMMERMAN, STEWART, BELL, TAFT, MATTHIAS and HERBERT, JJ., concur.