American Oak Leather Co. v. Peck

*367OPINION

By HOWARD, Secretary.

On January 25, 1951, the Tax Commissioner denied appellant’s application for review and redetermination of an increased personal property tax assessment for the year 1950 theretofore made. Appellant appeals from the denial order. So far as we know the questions made are without precedent in Ohio.

The matter now comes on for further and final consideration upon the Commissioner’s transcript, the notice of appeal, an agreed stipulation of facts and briefs of counsel. The stipulated facts are set forth in toto:

“1. The American Oak Leather Company was incorporated in…