V.J. BRENNAN, P.J.
Both plaintiff and defendant Roger T. Wilcox appeal the reversal by Ingham County Circuit Judge Thomas L. Brown of defendant's 54-A District Court conviction for failure as a second-hand merchandise dealer to record the purchase of a tape deck in a ledger book open to inspection, contrary to MCL 445.404; MSA 19.714, and for failure to take and forward the seller's thumb print with a statement of the nature
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