MERCHANDISE WAREHOUSE CO. v. BOWERS, TAX COMMR

Supreme Court — Dismissal — No debatable constitutional question involved — Declaratory judgment action — Subpoena of business records of warehouseman — By Tax Commissioner — Authority — Claimed unreasonable search — Section 5703.20, Revised Code — Power to require production of books by subpoena — Statutory construction — Constitutionality — Section 14, Article I, Constitution — Search warrants — Articles IV and XIV, Amendments, U.S. Constitution — Due process.

Per Curiam.

The appeal as of right herein is dismissed for the reason that no debatable constitutional question is involved.

Appeal dismissed.

WEYGANDT, C.J., ZIMMERMAN, MATTHIAS, BELL, HERBERT and O'NEILL, JJ., concur.