GARFIELD, Justice.
The question for decision is whether sections 518.35 or 432.1(2), Code 1950, I.C.A., compel plaintiff, a mutual insurance assessment association organized under Code chapter 518, to pay a two per cent premium tax upon post-loss assessments against policyholders which are not collected. The trial court held plaintiff is not liable for a premium tax upon such uncollected assessments. We affirm the decision.
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