¶1Opinion by
¶2The proceedings in this case were had under the back tax commission lave, whereby it was sought to subject to taxation the leasehold estate of the appellant in certain acres of land.
¶3From a judgment in favor of the State, the present appeal is prosecuted.
¶4The judgment is reversed and the cause remanded on the authority of Ashe-Carson Co. v. State, ante. p. 108.