OPINION
PER CURIAM.
In Farmers’ & Merchants’ Bank v. Board of Equalization, 97 Cal. 318, 32 P. 312, most of the questions [4 Cal.Unrep. 224] involved in this appeal were determined adversely to the respondent. The additional point now presented, that the legislature could not confer upon the state board of equalization authority to extend the time within which the county board of equalization could act, must also, under the principles declared in that case, be determined against the respondent; and, upon the authority of that case, the judgment is reversed.