This action arises out of substantially the same facts and the'appeal presents the same questions as were considered in Farmers Elevator Company of Humboldt v. Kapaun et al., 67 S. D. 631, 297 N. W. 678, filed April 29, 1941, wherein the order appealed from was affirmed. *32The same conclusion which was reached in that case is reached in this case.

The order appealed from is affirmed.