This case involves the same issues as those presented in State v. Mountain Timber Co., 75 Wash. 581, 135 Pac. 645, which was taken to the supreme court of the United States upon writ of error. In a recent decision by that court (Mountain Timber Co. v. State of Washington, 243 U. S. 219) the decision of this court was affirmed. For the reasons stated in both cases, above referred to, the judgment herein is affirmed.