HERBERT, J.
The single question raised by this appeal is whether iron ore stored by a nonresident on public storage facilities in Ohio for ultimate use by the nonresident in his manufacturing processes in Pennsylvania is subject to the Ohio personal property tax.
Section 5709.01, Revised Code, in 1954, the period covered by the present assessment, read in part as follows:
"All personal property located and used in business in this state, and all domestic...
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