¶1The facts in this case and the questions of law arising thereon are essentially the same as in the case of J. W. Schofield, receiver, v. S. M. Folsom, reported in 7 N. M. 601, and is controlled by it.
¶2We being satisfied with the conclusion arrived at in that case, affirm this.
¶3There being no error this case is affirmed, and it will accordingly be so ordered.