
    BUDGET FINANCIAL CORPORATION and FIRST AMERICAN TITLE INSURANCE COMPANY (Formerly NEVADA TITLE GUARANTY COMPANY), Appellants, v. SYSTEM INVESTMENT CORPORATION (Formerly GROUSE CREEK RANCHES), and PACIFIC WESTATES CORPORATION, Respondents.
    No. 6983
    July 10, 1973
    511 P.2d 1047
    
      McCune and Associates, Paul J. Williams, and Virgil D. Dutt, of Reno, for Appellants.
    
      Wilson and Wilson, of Elko, and Keith Williams, of Santa Ana, California, for Respondents.
   OPINION

Per Curiam:

On an earlier appeal, we determined the respective lien priorities of Budget Financial Corporation and Grouse Creek Ranches in property of Pacific Westates Corporation, and remanded the case for an accounting and distribution of the .debtor’s property in accordance with the lien priorities thus determined. Grouse Cr. Ranches v. Budget Financial Corp., 87 Nev. 419, 488 P.2d 917 (1971). After remittitur, the instant appellants moved the trial court to proceed contrary to our instructions, contending for the first time that Nevada’s attachment-garnishment procedures are unconstitutional. From the trial court’s order denying appellants’ request, a purported second appeal has been taken.

As to all matters encompassed by the judgment concerned in the first appeal, the action was terminated when remittitur was issued. Cowgill v. Dodd, 87 Nev. 401, 488 P.2d 353 (1971); Misty Management v. District Ct., 83 Nev. 180, 426 P.2d 728 (1967). Accordingly, this appeal is dismissed. The trial court will proceed in accord with our prior opinion.  