
    Kimberly-Clark Corporation, Respondent, vs. Department of Taxation, Appellant.
    
      December 4, 1945 —
    January 8, 1946.
    
    For the appellant there was a brief by the Attorney General and Harold H. Persons, assistant attorney general, and oral argument by Mr. Persons.
    
    For the respondent there was a brief by Lines, Spooner & Quarles, attorneys, and Maxwell H. Herriott of counsel, all of Milwaukee, and oral argument by Mr. Herriott.
    
   Rosenberry, C. J.

This case is ruled by Briggs & Stratton Corp v. Department of Taxation, ante, p. 160, 21 N. W. (2d) 441, two cases, which are decided herewith. While the facts are slightly different, the determinative questions are the same. For the reasons stated in the opinion in those cases, the judgment in this case must be affirmed.

By the Court. — Judgment affirmed.  