The opinion
Taet and O’Neill, JJ.,
dissent. See Schnebly, Treas., v. Kenyon College, 81 Ohio St., 514 , affirming, without opinion, Kenyon College v. Schnebly, Treas., 12 C. C. (N. S.), 1, 21 C. D., 150; Aultman Hospital Assn. v. Evatt, Tax Commr., 140 Ohio St., 114 ; In re Bond Hill-Roselawn Hebrew School, 151 Ohio St., 70 ; Goldman, a Taxpayer, v. Friars Club, Inc., 158 Ohio St., 185 ; City of Cleveland v. Carney, Aud., 172 Ohio St., 189 .
Doyle, J., of the Ninth Appellate District, sitting by designation in the place and stead of Herbert, J.