The petition filed by the appellee should have been granted by the board of supervisors. It is a plain case of overvaluation, known to be such, within the meaning of section 4312 of the Code of 1906. The reporter is directed to set out the agreed statement of facts in full, so as to show the exact casé which we decide.
Affirmed.
Per Curiam.The above opinion is adopted as the opinion of the court, and for the reasons therein indicated the judgment is affirmed.