Except that in this case all of the points of final destination of grain shipments were outside of the state, the facts herein are substantially the same as in Fremont Milling Co. v. Chicago & N. W. R. Co., ante, p. 362, and this case is governed by the law as laid down in said case.

For the reasons therein given, the judgment of the trial court should be reversed and the cause dismissed.

Reversed and dismissed.