The facts and issues in this case are the same as in the case of Gulf Refining Co. v. W. N. McFarland, Supervisor (No. 25892) 97 South. 433,1 except that the plaintiff in this case did not, as did the plaintiff in the other case, pay a severance tax of 2 per cent, for the first quarter of the year.

For the reasons given in the opinion handed down to-day in the case referred to,

The judgment appealed from is affirmed, at appellant’s cost.