
    CHICAGO, R. I. & P. R. CO. v. EXCISE BOARD OF POTTAWATOMIE COUNTY.
    No. 25581.
    Jan. 8, 1935.
    W. R. Bleakmore, W. L. Farmer, John Barry, and Robert E. Lee, for plaintiff in error.
    Clarence Tankersley, for defendant in error.
   PER CURIAM.

In accordance with the opinion in the case of Lowden et al. v. Excise Board of Pittsburg County, No. 25479, 170 Okla. 181, 40 P. (2d) 16, this cause is reversed and remanded, with directions to the Court of Tax Review to enter judgment in accordance with the stipulation as follows ;

“It is stipulated and agreed that since this appeal was perfected the questions of law raised in each assignment of error have been determined by this court as contended for by the plaintiff in error that the issues involved in this appeal are controlled by the decision of this court in the case of in cause No. 25203, entitled School District No. 33, Choctaw County, Oklahoma, v. A. W. Trice et al., opinion filed in this court on February 16, 1934, and petition for rehearing later denied (168 Okla. 344, 32 P. [2d] 906).
“It is agreed on account of the decision in said Choctaw County Case, supra, the judgment of the Court of Tax Review in the case at_bar is error and this cause should be reversed.
“It is therefore agreed that said cause may be reversed and remanded to the trial court, with directions to sustain each of the items of protest set up in the four assignments of error in this appeal upon the authority of the decision of this court in said Choctaw County Case, supra.”  