New Mexico Supreme Court June 25, 1936, No. 4143. (First National Bank of Santa Rosa v. State Tax Commission)

ZINN, Justice.

This is a companion case to No. 4141, First State Bank of Mountainair v. State Tax Commission, 40 N.M. 319, 59 P.(2d) 667, in which an opinion of thi's court 'was handed down today. The only difference between this case and No. 4141, is in the amounts going to make up the capital structure of appellee here and ap-pellee in said case; the points of law involved being identical.