Opinion by

The case of W. E. Going, Co. Treas., v. A., T. & S. P. Ry. Co., this day decided, presents a statement of facts similar to the facts involved in this appeal. The former case is controlling and operates to cause the affirmance of this case in part and its reversal in part for further disposition in accordance .with the views expressed in the case of Going, Co. Treas., v. A., T. & S. F. Ry. Co., supra.

By the Court: It is so ordered.