In tbis action the St. Louis-San Francisco Railway Company, a corporation, filed' its action in the district court of Muskogee county, against the defendants, constituting the excise board of Muskogee county, for injunctive relief as provided in State Question No'. 141, Initiative Petition No. 92, adopted by a vote of the people at the regular primary election held on August 3, 1926. To the petition the defendants med their demurrer, which was by the court overruled and defendants refused to plead further and elected' to stand upon their demurrer. The court entered judgment granting the plaintiff a permanent injunction against the defendants, from which order and judgment this appeal is prosecuted.

The questions presented here are identical with the questions presented in cause No. 17907, Atchison, Topeka & Santa Fe Railway Co. v. Ora Long, County Assessor, et al., the opinion in which was this day filed, 112 Okla. 86, 251 Pac. 486, and upon the authorities therein cited we reach the same conclusion in this case as'we reached in that, and the opinion, conclusion, and syllabus in that case are hereby adopted and applied to this ease, and the judgment of the district court is affirmed.