delivered the opinion of the court.

This is an action by Wheeler County against P. L. Keeton, its former sheriff, and the sureties on 'his official bond, to recover $1,707.97, which sum was received by him as taxes during a term of office, commencing on the first Monday in July, 1904, and for which money he failed to account. The facts involved herein are the same as stated in a case entitled as above, in which an opinion was this day handed down (52 Or. 16: 95 Pac. 819), except that there is a difference as to the parties co-defendants, amount of money in controversy, and term of the sheriff’s office.

As the conclusion reached in the case mentioned is controlling herein, it follows that the judgment is affirmed. Affirmed.