Per Curiam.
Appellant lists eight assignments of error, which may be summed up in the contention that the decision of the Board of Tax Appeals is unreasonable and unlawful in that it failed and refused "to determine and find that the appellant is a manufacturer under the tax laws of the state of Ohio."
The remaining contentions of error are resolved if appellant is a manufacturer as claimed.
Section 5711.16, Revised Code, defines a manufacturer...
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