On Petition for Rehearing
KNUDSON, Justice.Upon consideration of appellant’s-, petition for rehearing we have concluded that the trial court employed an erroneous method in determining the amount of credit or off-set to which respondent is entitled.. Respondent’s contribution to the accumulated reserve, or sinking fund, to be al~ *466lowed as a credit or off-set, was determined upon the basis of the percentage of the reserve which the number of cattle belonging to respondent which were grazed on association land during 1956 bore to the total number of cattle grazed during that year. Respondent’s credit or off-set should have been determined on the basis of the percentage that his cattle grazed bore to the total of cattle grazed during the five years in which the reserve fund was accumulated.
The judgment is reversed and this cause is remanded with instructions to the district court to receive evidence tending to establish the amount that respondent contributed, through the payment of assessments during the years 1951 to 1955 both inclusive, to the reserve, or sinking fund, which was accumulated during said years for the purpose of enabling appellant to pay the Bureau of Indian Affairs the 1956 grazing fee in advance
Appellant shall be entitled to judgment against respondent in an amount equal to the difference between the total of respondent’s contributions to said reserve, or sinking fund, and the sum of $6,728.
Petition for rehearing denied August 4, 1960.
No costs allowed.
TAYLOR, C. J., and SMITH, Mc-QUADE and McFADDEN, JJ., concur.