Now this day come the parties by tbéir counsel and present and file a stipulation of counsel, which provides that the same judgment be entered in this cause as was entered on December 7, 1932, in cause No. 4792, National Cattle Loan Company v. United States of America, 62 F.(2d) 168.

On consideration whereof, it is now here ordered and adjudged by this court that the judgment of the said District Court in this cause be, and the same is hereby, affirmed.