TAFT, J.
With respect to the first specification of error in appellants' notice of appeal to the Board of Tax Appeals, it is conceded that the words "below the minimum for taxable sales under the law of Ohio" refer only to sales of less than 41 cents each. No evidence was offered before the Board of Tax Appeals that the percentage of gross sales represented by sales of less than 41 cents each was more than 33 per cent.
With respect to the second specification...
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