TAFT, C. J.
The Tax Commissioner contends that the enactment of Section 5711.22, Revised Code, at the time of the repeal of Section 5711.20, Revised Code, resulted in requiring a taxpayer to list as unproductive investments all those income-yielding investments owned on tax listing day which had not been outstanding for the full calendar year preceding that day.
Unquestionably this would be required of a taxpayer who had not, pursuant to Section 5711.10, Revised...
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