For the reasons already stated by me in Pacific Telephone Telegraph Co. v. Seattle, ante p. 649, 21 P.2d 721, andPuget Sound Power Light Co. v. Seattle, ante p. 667,21 P.2d 727, I dissent.

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This is an appeal from a judgment dismissing an action brought to enjoin the enforcement of a tax imposed upon appellant under ordinance No. 62,662 of the city of Seattle. The same questions are raised as in the cases of Pacific Telephone Telegraph Co.v. Seattle, ante p. 649, 21 P.2d 721, and Puget Sound Power Light Co. v. Seattle, ante p. 667, 21 P.2d 727. For the reasons stated in those cases, the judgment entered herein is affirmed.