We are of the opinion that this case is ruled by Gibbs v. Hanchette, 90 Mich. 657. See, also, Estlow v. Hanna, 75 Mich. 219; Auditor General v. *667Prescott, 94 Mich. 190; Auditor General v. Chandler, 108 Mich. 571; Auditor General v. Hutchinson, 113 Mich. 249; Pioneer Iron Co. v. City of Negaunee, 116 Mich. 435.

The judgment is affirmed.