The opinion of the court was delivered by

The issues involved in this case are identical with those in Waterbury & Co. vs. Atlas Steam Cordage Co.

For the reasons assigned in that case it is ordered, adjudged and decreed that the judgment appealed from be avoided and reversed, •and it is now ordered and decreed that the rule taken by the State Tax Collector be discharged, and the rule taken against the city be made absolute, appellees to pay costs of both courts.