LAND, J. The issues in this ease, in which a license tax for the year 1902 is claimed, are the same as those already decided in the suit between the same parties involving the license tax for the year 1901. For the reasons assigned in the opinion of this court in the case of the State of Louisiana v. Philadelphia Underwriters (No. 14,883) ante, p. 47, 36 South. 221, it is ordered, adjudged, and decreed that the judgment appealed from be affirmed. PROVOSTY, J., dissents.