lit being stipulated and agreed by and between the plaintiff in error and the defendant in error that the opinion in the case of H. J. Elling v. Bank of Jefferson, No. 15728, this day decided, shall apply to and be adopted as the decision in this cause, the stipulation and agreement is approved, and the judgment of the trial court is affirmed herein (See 114 Okla. 147, 244 Pac. 793.)