This is a mandamus proceeding initiated by plaintiff in the tax court to compel defendant, as the county assessor of Tillamook county, to conform to a former decree of the tax court. The tax court entered a peremptory writ. Defendant appeals.

The facts, issues and answers to the issues are fully and correctly stated in the opinion of the tax court found at 3 OTR Adv Sh 401 (1969). That opinion is adopted as the opinion of this court.