It does not appear from the statements in this petition that David Allen de bonis propriis, is liable, for the payment of the tax assessed against the estate of L. S. Allen, deceased. It does not appear from the petition that said tax cannot be collected in *124the ordinary method from said estate. Commr’s of Stafford Co. v. National Bank, 48 Kan. 561; Corbin v. Young, 24 id. 198 ; Fox v. Van Norman, 11 id. 214.

The judgment will be affirmed.