This cause is reversed and remanded, with directions to overrule defendant's demurrer and proceed, under authority of cause No. 18459, American National Bank of Tonkawa, Okla., v. Andrews, Co. Treas., 140 Okla. 266, 283 P. 253, this day decided.
BENNETT, TEEHEE, FOSTER, and LEACH, Commissioners, concur.
By the Court: It is so ordered. *Page 268