HIGGINS, J.
This is a companion case to In re Assessment of Chickasha Cotton Oil Company, this day rendered. The two cases have been consolidated in this court and the facts and law applicable to the facts are similar in each case. The case is reversed and remanded for the reason set forth in the opinion in the above case.
Reversed and remanded.
RAINEY, C. J., HARRISON, V. C. J., and PITCHFORD, JOHNSON, McNEILL, and COLLIER, JJ., concur.