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.

(dissenting)- — For the reasons already stated by me in 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, I dissent.