
    (December 1, 1926.)
    CITY OF SALMON, LEMHI COUNTY, IDAHO, Respondent, v. THE BOARD OF COUNTY COMMISSIONERS OF LEMHI COUNTY, IDAHO, Sitting as a Board of Equalization, Respondent, and PIONEER BANK & TRUST COMPANY, CITIZENS’ NATIONAL BANK OF SALMON, LEMHI VALLEY BANK, Appellants.
    [251 Pac. 620.]
    APPEAL from the District Court of the Sixth Judicial District, for Lemhi County. Hon. Raymond L. Givens, Judge.
    Judgment reversing order of board of equalization.
    
      Reversed.
    
    E. H. Casterlin, for Appellants.
    Francis R. Hall, Jr., and A. H. Conner, for Respondents.
   WM. E. LEE, C. J.

The issues being identical, on the authority of Independent School District No. 1, Lemhi County, Respondent, v. Board of County Commissioners of Lemhi County, Respondent, and Pioneer Bank & Trust Company, Citizens’ National Bank of Salmon, Lemhi Valley Bank, Appellants, ante, p. 285, 251 Pac. 619, the judgment is reversed. Costs to appellants.

Budge, Taylor and T. Bailey Lee, JJ., concur.  