¶1OPINION OF THE COURT.
¶2This case is controlled by our decicision In re Rosenwald Bros., a corporation, 170 Pac. 42, and In re Atchison, T. &. S. F. Ry Co. v. State, 170 Pac. 44, neither of which has yet been officially reported.
¶3The appeal will therefore be dismissed; and it is so ordered.