This .is a companion case to State Tax Commission v. Miami Copper Company, 74 Ariz. 234, 246 P.2d 871. The essential facts are the same and the issues present the-*247■same questions. For the reasons stated therein and upon the conclusions reached’in that case, the judgment of the lower court is in all respects affirmed.
UDALL, C. J., and STANFORD, PHELPS, DE CONCINI, and LA PRADE, JJ., concurring.