The opinion
Per Curiam.
The subject building is being used commercially. Cincinnati College v. State, 19 Ohio 110 . The decision of the Board of Tax Appeals is affirmed on authority of Jewish Hospital Assn. of Cincinnati v. Board of Tax Appeals, 5 Ohio St. 2d 179 .
Decision affirmed.
Taft, C. J., ZimmeumaN, Matthias, 0 ’Neill, Herbert, SchNEider and BrowN, JJ., concur.