The issues being identical, on the authority ofIndependent School District No. 1, Lemhi County, Respondent, v.Board of County Commissioners of Lemhi County, Respondent, andPioneer Bank Trust Company, Citizens' National Bank ofSalmon, Lemhi Valley Bank, Appellants, ante, p. 285,251 P. 619, the judgment is reversed. Costs to appellants.

Budge, Taylor and T. Bailey Lee, JJ., concur. *Page 292