This case is ruled by
Briggs & Stratton Corp v. Department of Taxation, ante,
p. 160, 21 N. W. (2d) 441, two cases, which are decided herewith. While the facts are slightly different, the determinative questions are the same. For the reasons stated in the opinion in those cases, the judgment in this case must be affirmed.
By the Court.
— Judgment affirmed.
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