This is an appeal from the action of the State Board of Equalization in overruling protest filed by the U. S. Smelting, Refining & Mining Company regarding its gross production tax for the year 1919.

The agreed statement of facts in this case is identical with the agreed statment of *107 facts in the case of In re Protest of Bende-lari, Agent, Gross Production Tax, 1919, decided January 8, 1921, 82 Okla. 97, 198 Pac. 606, and the questions for review ar.e precisely the same in both eases.

In these circumstances, the judgment of the Board of Equalization must he affirmed upon authority of In re Protest Bendelari, Agent. Gross Production Tax 1919. 82 Okla. 97, 198 Pae. 606.