Per Curiam.
The sole question to be decided in this cause is whether the decision of the Board of Tax Appeals, which determined that appellant was the "severer" of natural resources within the meaning of R. C. 5749.01 (H) and 5749.02, was reasonable and lawful. R. C. 5717.04.
The General Assembly has imposed, through the enactment, of R. C. 5749.02, an excise tax on the privilege of engaging in the severance of natural resources situated in this state...
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