
    Lee Jewelry Co., Inc., Appellant, v. Bowers, Tax Commr., Appellee.
    (No. 34081
    Decided February 16, 1955.)
    
      
      Mr. Robert A. Shapiro and Mr. A. W. Schulman, for appellant.
    
      Mr. C. William O’Neill, attorney general, and Mr. Ralph N. Mahaffey, for appellee.
   Per Curiam.

Compliance with the specific and mandatory provisions of Section 5717.02, Revised Code, governing the filing of a notice of appeal is essential to confer jurisdiction on the Board of Tax Appeals. American Restaurant & Lunch Co. v. Glander, Tax Commr., 147 Ohio St., 147, 70 N. E. (2d), 93.

The decision of the Board of Tax Appeals dismissing the appeal on the ground of failure to comply with the mandatory jurisdictional statutory requirement is not unreasonable or unlawful. Kent Provision Co., Inc., v. Peck, Tax Commr., 159 Ohio St., 84, 110 N. E. (2d), 776; David v. Peck, Tax Commr., 161 Ohio St., 80, 118 N. E. (2d), 146.

The decision of the Board of Tax Appeals is affirmed.

Decision affirmed.

Weygandt, C. J., Matthias, Hart, Zimmerman, Stewart, Bell and Taft, JJ., concur.  