ZIMMERMAN, J.
Principally in issue are parts of Section 5701.06, Revised Code, which section describes those investments and income-producing assets that are subject to taxation. So far as it is pertinent to the present controversy, such section reads:
"As used in Title LVII of the Revised Code, `investments' includes:
"* * *
"(B) Interest-bearing obligations for the payment of money, such as bonds, certificates of indebtedness, debentures...
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