
    Floyd County v. Nichols et al.
    
    No. 16356.
    October 11, 1948.
    
      James Maddox, for plaintiff in error.
    
      Graham Wright, Covington, Covington & Sullivan, and Matthews, Owens & Maddox, contra.
   Groves, Justice.

This case is controlled by the rulings in Walden, treasurer, v. Nichols, infra.

Judgment reversed.

All the Justices concur, except Wyatt, J., who concurs specially, and Bell, J., absent on account oj illness.  