The controlling question in this case is as to the sufficiency of the complaint; a demurrer thereto having been overruled. The case of Cummings, Treas., v. Stark (1894); 138 Ind. 94, 34 N. E. 444, is controlling upon this question, and upon the authority of that case this cause is reversed, with directions to the. trial court to set aside its judgment, and to sustain the demurrer to the complaint.