The facts of this case being on all fours with those in Cause No. 4216, Miners Merchants Bank v. Board of Supervisors ofCochise County, ante, p. 357, 101 P.2d 461, the judgment in Cause No. 4216 is controlling in this case and, upon the authority of that case, the judgment herein appealed from is reversed and the cause remanded with directions that judgment be entered for the plaintiffs.

ROSS, C.J., and LOCKWOOD and McALISTER, JJ., concur. *Page 504