The issues in this case and all the questions presented for consideration/ are identical with the issues and questions presented in the case of J. D. Lankford, State Bank Commissioner, v. J. A. Menefee, 45 Okla. 228, 145 Pac. 375, and are in all (respects controlled by the decision in that case.

Therefore the petition for rehearing is granted, and the judgment of the lower court affirmed.