concurs in paragraphs one and two of the syllabus, but dissents from paragraph three of the syllabus and from the judgment on authority of Crowell-Collier Publishing Co. v. Glander, Tax Commr., 155 Ohio St., 511, 99 N. E. (2d), 649.
concurs in paragraphs one and two of the syllabus, but dissents from paragraph three of the syllabus and from the judgment on authority of Crowell-Collier Publishing Co. v. Glander, Tax Commr., 155 Ohio St., 511, 99 N. E. (2d), 649.