It has been stipulated between the parties to this appeal that both the facts and law in this appeal are identical with the facts and law involved in cause No. 30265, entitled Pottawatomie County, Excise Board, v. *203 Standish Pipe Line Co. et al., 189 Okla. 201, 115 P. 2d 118.

This case is therefore governed by the opinion in cause No. 30265, this day decided.

The protest is denied.