Tbe question involved in this action is identical with the question involved in cause No. 23008, entitled, “In tbe Matter of tbe Assessment for Taxation Purposes Upon the Property of tbe Earlsboro Gas Company, a Corporation, Doing Business in the State of Oklahoma, for the Year 1931,” 165 Okla. 40, 25 P. (2d) 632, this day dismissed by decision of this court. Tbe causes were briefed jointly by permission of this court, and have been by tbe court considered jointly, upon briefs filed, for tbe purpose of a determination of tbe' issues raised by motions to dismiss.

Tbe decision adopted in that case is adopted as the decision in this case.

Tbe appeal is therefore dismissed.