The controlling issues 5*-» .this case were determined by the decisions ' of this court in cause numbered 25073, Thomas A. Edwards et al. v. F. C. Carter, State Auditor, et al., promulgated on November 7, 1933, and January 30, 1934, 167 Okla. 282, 287, 29 P. (2d) 605, 610. The rules of law therein stated are applied herein.

The judgment of the trial court is affirmed.