The opinion
Taft, J.,
concurring. I concur in the judgment for the reasons stated in my concurring opinion in Jackson Iron & Steel Co. v. Glander, Tax Commr., 154 Ohio St., 369, 374 , 96 N. E. (2d), 21, and in my dissenting opinion in Terteling Bros., Inc., v. Glander, Tax Commr., 151 Ohio St., 236, 246 , 85 N. E. (2d), 379.