HARTER, J.
This matter comes into this court by way of appeal under Section 4141.26, Revised Code, which provides, in part:
"The validity * * * of any final order * * * may be determined by the Court of Common Pleas of Franklin County, and * * * may be sustained or set aside by the court on an appeal thereto * * *."
It appears that the Bureau of Unemployment Compensation, on December 12, 1960, advised Mrs. Jean V. Bower of Marysville,
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