ELLETT, Justice.
This case is before us on a writ of certiorari based upon stipulated facts, and the only question to be resolved is whether or not the defendants have jurisdiction over the service rendered by plaintiffs. The defendants asserted authority pursuant to Section 54-2-1(30), U.C.A. 1953, as amended (Replacement Volume 6, 1969, Pocket Supplement) which insofar as material reads:
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