The following opinion was filed March 5, 1929:

This case was argued and submitted with Plankinton Packing Co. v. Wisconsin Tax Commission, decided herewith (ante, p. 368, 224 N. W. 121), and is ruled in all respects by the opinion in that case.

By the Court. — The judgment of the circuit court is affirmed.

A motion for a rehearing was denied on April 30, 1929.