
    [No. 2608.
    Decided May 28, 1897.]
    D. Buchanan, Appellant, v. Jacob Bauer, Jr., Assessor of Adams County, Respondent.
    
    Appeal from Superior Court, Adams County. — Hon. C. H. Neal, Judge.
    Reversed.
    
      Mount & Merritt, for appellant.
    O. R. Holcomb, for respondent.
   Per Curiam.

This case involves the same questions discussed in State, ex rel. Chamberlin, v. Daniel, ante, p. 111, with the additional exemptions by the legislature of fruit trees under the .age of four years, and ships, vessels and boats in actual construction, and material designed and set apart for the construction of the same. For the reasons announced in the case above cited, the judgment in this case will be reversed.  