This is a companion case to Staplin v. Vesely, Commissioner,41 N.M. 543, 72 P.2d 7, this day decided; the issues are identical, and it is reversed and remanded, *Page 547 with instructions to dismiss for the reasons stated in our opinion in said cause.

It is so ordered.

HUDSPETH, C.J., and SADLER, BICKLEY, and ZINN, JJ., concur.