
    [No. 19960.
    Department One.
    August 27, 1926.]
    The State of Washington, on the Relation of Northern Pacific Railway Company, Appellant, v. State Board of Equalization, S. H. Chase, et al., Respondents.1
    
    Appeal from a judgment of the superior court for Thurston county, Wilson, J., entered April 5, 1926, upon findings in favor of the defendants, upon sustaining a demurrer to the petition, dismissing proceedings to review an order of the state board of equalization, fixing the value of railroad property for purposes of taxation.
    Affirmed.
    
      Geo. T. Reid, C. A. Murray and L. B. daPonte, for appellant.
    
      The Attorney General and R. G. Sharpe, Assistant, for respondents.
   Fullerton, J.

— The question presented on this appeal is the same as that involved in State ex rel. Northern Pacific Railway Company v. State Board of Equalization, ante, p. 243 (248 Pac. 793). For the reasons therein stated the judgment of the trial court dismissing the proceedings is affirmed.

Tolman, C. J., Bridges, Holcomb, and Asneen, JJ., concur.  