HERBERT, J.
The appeal in case No. 35240, also referred to as the Maddox case, arises from assessments made for the tax years 1953, 1954 and 1955. The statutes applicable in such case are, in part, as follows:
Section 5709.01, Revised Code (Section 5328, General Code). "* * * personal property located and used in business in this state, and all domestic animals kept in this state, whether or not used in business, are subject to taxation, regardless of the...
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