I dissent to the majority opinion for the reasons stated 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.