This is a companion case to State Tax Commission v. Miami Copper Company, *24874 Ariz. 234, 246 P.2d 871. The essential facts are the same and the issues present the 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., concur.