This case was argued and submitted with cause No. 26011, Oklahoma Tax Commission v. First National Bank of Oklahoma City, (his day decided, 178 Okla. 260, 62 P. (2d) 1220. The. pleadings of the parties, the judgment rendered, and the questions here presented are substantiaUy the same. The Tax Commission’s brief in cause No. 26011 is by specific request treated as its brief in this case.

The reasoning of the. opinion in cause No. 20011 is app’icable here, and the conclusion there- is controlling here. We, therefore, adopt the syllabus of that, opinion, -and upon that authority the judgment here considered is modified to exclude any judgment for costs, and in all other respects is affirmed.