OPINION — AG — **** GRAIN ELEVATOR OPERATION IS INDUSTRIAL AND MANUFACTURING ENTERPRISE **** A GRAIN ELEVATOR OPERATION, INVOLVING THE RECEIVING, DRYING, BLENDING, CONDITIONING AND RESHIPMENT OF WHEAT, SOYBEANS, AND MILO COMES WITHIN THE DEFINITION OF AN "INDUSTRIAL AND MANUFACTURING ENTERPRISE" AS DEFINED IN 74 O.S. 1971 853 [74-853](F) (TODD MARKUM)