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CHARLES M. PARADIS, Tax Collector of the County of Washington, State of Idaho v. FRANK E. SMITH, Auditor of the County of Washington, State of Idaho
BUDGE, C. J.
— In this case the facts and questions of law are substantially the same as those presented to this court in the case of Washington County v. Paradis, ante, p. 364, 222 Pac. 775. Upon the authority of that case the judgment of the lower court is affirmed. Costs awarded to respondent.
McCarthy, Dunn, William A. Lee and Wm. E'. Lee, JJ., concur.