
    [No. 11065.
    Department Two.
    September 9, 1913.]
    The State of Washington, on the Relation of Oregon-Washington Railroad & Navigation Company, Appellant, v. Charles W. Clausen et al., Respondents.
    
    Appeal from a judgment of the superior ■ court for Thurston county, Mitchell, J., entered December 7, 1912, dismissing a proceeding to review an order of the state board of equalization in fixing the value of relator’s properties for the purpose of taxation.
    Affirmed.
    
      A. C. Spencer, Bogle, Graves, Merritt & Bogle and C. F¡. Cochran, for appellant.
    
      The Attorney • General, for respondents.
    
      
       Reported in 134 Pac. 1080.
    
   Per Curiam.

The decision in this case is controlled by the recent case of State ex rel. Spokane & Inland, Empire R. Co. v. State Board of Equalization, ante p. 90, 134 Pac. 695. The only difference he-' tween that case and this is, that there the action was brought against the state board of equalization alone, while here, both the state board of equalization and the state board of tax commissioners are made parties respondent. But the fact that the state board of tax commissioners is added as a party respondent does not make inapplicable the rule announced in the State ex rel. Spokane & Inland Empire R. Co. case.

The judgment will be affirmed.  