It is agreed by the parties that the issues raised in the present case are substantially the same as those in Miners & Merchants Bank v. Board of Supervisors of Cochise County, ante, p. 357, 101 Pac. (2d) 461, with the possible exception of one technical point.

For the reasons set forth in the opinion in the case just cited, the judgment of the lower court is reversed and the case remanded for further proceedings.