MIDDLETON, J.
The taxes here in question were levied pursuant to Section 5638-1, General Code (Section 5707.03, Revised Code), which provides for taxing intangible property and which specifies that "investments" shall be taxed at five per cent of the income yield. The specific question at issue is whether a lease of personal property is an "investment" within the definition contained in Section 5323, General Code (Section 5701.06, Revised Code), and, therefore, taxable...
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