CURRIE, J.
The issues confronting us on this appeal are as follows:
(1) Did the attacked action of the board constitute the making of a rule within the meaning of sec. 227.014, Stats., so as to be reviewable by an action for declaratory judgment as provided by sec. 227.05?
(2) Is such board action invalid as being an unauthorized interpretation of ch. 136, Stats., governing the licensing of real-estate brokers?
(3) May costs be taxed against...
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