Opinion:

This case is substantially identical with No. 6510, ante, p. 367, 283 Pac. 769; the difference between the two being that the present case is to recover money alleged to have been illegally collected when the first installment of the 1926 taxes was paid, whereas’ ease No. 6510 is to recover the money *377 alleged to have been illegally collected when the second installment was paid.

Upon the authority of the opinion in case No. 6510, Fulton Oil Co. v. Toole County, ante, p. 367, 283 Pac. 769, the judgment is affirmed.