OPINION — AG — NEITHER 59 Ohio St. 1961 396.12 [59-396.12], NOR ANY OTHER STATUTE REQUIRE A FUNERAL DIRECTOR IN CHARGE OF A FUNERAL ESTABLISHMENT TO BE RESIDENT OF THE TOWN, CITY OR CORPORATE LIMITS WHERE THE ESTABLISHMENT IS LOCATED; AND FURTHER, THAT THE BOARD IS WITHOUT THE POWER TO MAKE SUCH A RULING OR REGULATION. (PENN LERBLANCE)