Per Curiam.
R.C. 5711.02 requires all taxpayers to file a return annually listing all taxable property. R.C. 5711.16 directs manufacturers and refiners on listing personal property and inventory:
"A person who purchases, receives, or holds personal property for the purpose of adding to its value by manufacturing, refining, rectifying, or combining different materials with a view of making a gain or profit by so doing is a manufacturer. When such person...
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