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SAFEWAY STORES INC., a Corporation, Appellant, v. BEN DIEFENDORF, Commissioner of Finance of the State of Idaho, and B. H. MILLER, Attorney General of the State of Idaho, Respondents.

WERNETTE, J.

The law applicable to J. C. Penney Company v. Diefendorf, ante, p. 374, 32 P.2d 784, argued and submitted at this term, is decisive of this case. Upon the authority of the opinion in that case the judgment in this case is affirmed, with costs awarded to respondents.

Budge, C. J., and Givens, Morgan and Holden, JJ., concur.

Petition for rehearing denied.

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SAFEWAY STORES INC. v. DIEFENDORF
(Apr 28, 1934)