Syllabus by

In the absence of fraud, the certificate of á fiscal officer required by 5625-33 GC, attached to a contract, certifying that the *661amount required to meet the same is in the treasury or in process of collection, is, as to the facts set forth therein, binding upon the political subdivision and upon the taxpayers of said subdivision, though the statements set forth in said certificate are not true.

Full opinion will be published later.