The only question involved in this case is whether the certificate of the trustees of the new township of Preston is necessary in order to entitle the plaintiff to the tax voted upon the territory embraced in Johnson township at the time the tax was voted. This question was presented to this court in Martz v. Lowry and D. M. & M. R. Co., 45 Iowa, 684, and was decided adversely to appellee. Following the decision in that case, the judgment of the court helow in this is

Reversed.