WM. E. LEE, C.J.
The issues being identical, on the authority of Independent School District No. 1, Lemhi County, Respondent, v. Board of County Commissioners of Lemhi County, Respondent, and Pioneer Bank Trust Company, Citizens' National Bank of Salmon, Lemhi Valley Bank, Appellants, ante, p. 285, 251 Pac. 619, the judgment is reversed. Costs to appellants.
Budge, Taylor and T. Bailey Lee, JJ., concur.