Ohio Supreme Court July 21, 1926, Nos. 19998-19999 (State ex Hess v. Smith)

The above actions were brought originally in the Hamilton Common Pleas by the State of Ohio and Hamilton County et al against R. Cliff Smith and ex parte R. Cliff Smith, cashier of the Citizens National Bank & Trust Company subsequent to the refusal of the defendants herein to disclose the bank balances of deceased depositors to the auditor after demand had been made.