This action was instituted by the plaintiff to have an assessment of its franchise for the fiscal year 1907-8 declared illegal and void. The case presents precisely the questions considered and decided in City of Los Angeles v. Western Union Oil Co., (L. A. No. 2584), ante, p. 204, [118 Pac. 720], and for the reasons therein given the judgment appealed from is affirmed.

Rehearing denied.