PHELPS, Justice.
This action was brought by appellant against the appellees seeking to recover privilege taxes for a portion of the year 1950, paid by it under protest, and to have the court declare it to not be subject thereto. The tax was levied under the provisions of section 73-1306, A.C.A. 1939.
There was no dispute as to the facts. The court found that there was an actual
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