Ohio Supreme Court February 8, 1956, No. 34391 (Saenger v. Bowers)

Bell, J.

Prior to October 25,1949, the Tax Commissioner, by virtue of Section 5624-10, General Code (Section 5715.39, Revised Code), had the authority to remit taxes and penalties thereon, found by him to have been illegally assessed. On that date, however, this power, by amendment of Section 5624-10, *502was transferred to the Board of Tax Appeals.