ZIMMERMAN, J.
The Mead Corporation has filed an appeal in this court, under Section 5611-2, General Code, from a decision of the Board of Tax Appeals, in which appeal the appellant complains that the board acted unreasonably and unlawfully in affirming final orders of the Tax Commissioner assessing a sales or use tax on certain purchases of tangible personal property made by appellant's Chillicothe division during the years 1944 to 1947, inclusive.
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