The record herein presents exactly the same questions and upon the same facts- as those considered 'by this court in the ease -of Farmers’ & Merchants’ State Bank of Hecla v. J. L. Michael, 37 S. D. 276, 157 N. W. 988, in which, an opinion has been handed 'down during the present term.

For the rea-sons stated in such opinion, the judgment appealed from is reversed.