The operative facts in the instant case are substantially the same as those in the case of Ohio Ferro-Alloys Corp. v. Donahue, Tax Commr., 7 Ohio St. 2d 29. The decision of the Board of Tax Appeals is affirmed on authority of that case.
Decision affirmed.
Taft, C. J., Zimmerman, Matthias, O’Neill, Herbert, Kerns and Brown, JJ., concur. Kerns, J., of the Second Appellate District, sitting for Schneider, J.