O'NEILL, acting C. J.
Section 5733.01, Revised Code, provides, in pertinent part:
"* * * the tax * * * for foreign corporations" shall be (1) "for the privilege of doing business in this state, [2] owning or using a part or all of its capital or property in this state, or [3] holding a certificate of compliance with the laws of this state authorizing it to do business in this state during the calendar year in which such fee is payable."
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