The opinion
GIBSON, J.
(dissenting). I dissent to the majority opinion for the reasons staled in my dissenting opinion this day filed in the companion case, No. 29057, Kay County, Excise Board v. Atchison. Topeka & Santa Fe Railway Company, 185 Okla. 327 , 91 P.2d 1087 .
I am authorized to say that Justices RILEY. OSBORN, and HURST concur in this dissenting view.