It is not perceived wherein the present ease differs in principle from the case of Jones v. Franklin Estate, 209 N. C., 585, 183 S. E., 732. Moreover, it is conceded that since the levy of the assessment in the instant case, 3 November, 1931, holders of bank stock have been relieved of their double liability by act of Assembly, ch. 99, Public Laws 1935. So, unless the defendants were rendered liable by the original assessment, they cannot now be made liable therefor.

Affirmed.