This appeal involves protest of the same item of appropriation, on the same ground, as that iuvovled in cause No. 29057, Kay County, Excise Board, v. Atchison. T. & S. F. Ry. Co., this day decided, 185 Okla. 327, 91 P.2d 1087. Upon that authority the judgment of the Court of Tax Review is reversed, and the protest is denied.

(dissenting). I dissent to the majority opinion for the reasons staled in my dissenting opinion this day filed in the companion case, No. 29057, Kay County, Excise Board v. Atchison. Topeka & Santa Fe Railway Company, 185 Okla. 327, 91 P.2d 1087.

I am authorized to say that Justices RILEY. OSBORN, and HURST concur in this dissenting view.