
    Gerald Beran; A. A. McNeive and Tom Chism, County Commissioners of Barton County, Kansas; Ruth Painter, County Clerk of Barton County, Mrs. Leedy Myers, County Treasurer of Barton County, Kansas, Appellees, v. Charles B. Joseph, Ralph McCarty; Eugene E. Lee; Howard F. Lawrence; and Rudolph E. Stephen, Board of Tax Appeals of the State of Kansas, Appellants.
    
    No. 47,454
    Opinion filed December 7, 1974.
    
      Gary A. Savaiano, Chief Attorney, H. D. Oelschlaeger, and Eldon L. Gay, Staff Attorneys, of Topeka, were on the brief for the appellants.
    
      John M. Russell, County Attorney, was on the record for the appellees.
   Per Curiam.

Reversed and remanded.  