delivered the opinion of the court.

Appellant is a telephone company, located at the City of Jackson, State of Michigan, doing an extensive' business: It brought this bill in equity to restrain the collection of a tax levied under the laws considered in the preceding case, Citizens’ Telephone Co. v. Fuller, ante, p. 322. It is substantially like the bill in the latter case.

A demurrer was filed to the bill and, being overruled, an answer was filed. After hearing, a decree was entered dismissing the bill. This appeal was then taken.

The questions presented are the same as those presented in the preceding case and were submitted at the same time and on the same argument. On- the -authority of the opinion in that cáse the decree is

Affirmed,