TOBACCO CO. v. BOWERS

Taxation — Cigarette excise tax — Wholesaler's duty to keep records — Evidence considered by Tax Commissioner in making deficiency assessment — Sections 5743.02, 5743.021 and 5743.081, Revised Code.

Per Curiam.

This court is of the opinion that the decision of the Board of Tax Appeals is neither unlawful nor unreasonable, and it is hereby affirmed.

Decision affirmed.

WEYGANDT, C.J., ZIMMERMAN, MATTHIAS, KERNS, O'NEILL and GRIFFITH, JJ., concur.

TAFT, J., concurs in the judgment.

KERNS, J., of the Second Appellate District, sitting by designation in the place and stead of HERBERT, J.