This is a companion case to cause numbered 22827, Pottawatomie County, Okla., v. Armour & Company, a Corporation, this day decided by this court (170 Okla. 534, 40 P. [2d] 1096). The. syllabus in that case is adopted as the syllabus in this ease.

The judgment of the trial court is reversed and the cause is remanded, with directions to determine the proper assessed value of the property in accordance with the rule stated in cause numbered 22827, supra.