delivered the opinion of the court.
This judgment is affirmed on the authority of County Court of Balls County v. The United States ex rel. Douglass, 105 U. S. 733, *676just decided, from which it cannot be distinguished. The cause is remanded, with an order like that in No. 277.
Mr. H. A. Cunningham for plaintiffs in error. Mr. J. H. Overall for defendant in error.