Per Curiam.
Section 5385, General Code, relative to the listing for taxation of personal property of a manufacturer, provides, inter alia, that "he shall include therein the average value estimated, as hereinafter provided * * * which, from time to time, he has had on hand during the year next previous to listing day annually, if he has been engaged in such manufacturing business so long, and if not, then during the time he has been so engaged...
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