Opinion by

This is a companion case, and consolidated in this court with No. 11792. Prairie Oil & Gas Co. v. Pickett, Co. Treas., 100 Okla. 288. The record is in the same condition with respect to defendant in error. On the same grounds shown in said case, the judgment of the trial court is reversed and this cause remanded with direction to enter judgment for plaintiff in error.

By the Court: It is so ordered..