The issue presented is whether the Ohio Turnpike is a highway within the meaning of the term, “highways,” as used in the above-quoted portion of Section 5735.14, Revised Code.

Section 5735.01, Revised Code, defining terms used in the chapter relative to the motor vehicle fuel tax, provides in part that “ ‘public highways’ means lands and lots over which the public, either as user or owner, generally has a right to pass.”

Section 5537.01, Revised Code, defining terms used in the Ohio Turnpike Act, provides in part:

“(B) ‘Project’ or ‘turnpike project’ means any express highway, super highway or motor way constructed * * * [under that act].

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“(F) ‘Public roads’ includes all public highways, roads and streets in the state * * (Emphasis added.)

Webster’s New International Dictionary (3 Ed.) defines highway as “a road or way on land or water that is open to public use as a matter of right.”

In the opinion in State, ex rel. Kauer, Dir., v. Defenbacher, Dir., 153 Ohio St., 268, at page 274, it is stated that “a capital outlay for a turnpike project is a capital outlay for additions and betterments for highway improvement.”

Clearly, the Ohio Turnpike is a “highway” within the meaning of Section 5735.14, Revised Code.

The decision of the Board of Tax Appeals is affirmed.

Decision affirmed.