Per Curiam.
The question presented is whether the percentages allowed for bad-debt reserves are so small as to be unreasonable or unlawful.
Under the provisions of Section 1464-3, General Code, the Tax Commissioner is authorized to promulgate rules for the conduct of the work of the Department of Taxation. Pursuant thereto the commissioner promulgated the following rule:
"In determining the amount of reserve against accounts receivable of banks...
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