This is a companion case to case No. 13247, entitled Fred Hamilton, County Treasurer of Muskogee County, Oklahoma, and W. M. Gulager, Tax Ferret. Plaintiffs in Error, v. International Bank of Haskell, Defendant in Error, and this day decided by this coturt, 114 Okla. 28, 242 Pac. 858. Upon authority of that ease, the judgment of the lower court in this case is affirmed.