Page:North Dakota Reports (vol. 1).pdf/535

 in hæc verba by the court as the findings of fact; but we do hold that this record does not present such acase. In this case the ultimate facts which are material to a determination of the issues have not been found, and for such omission the judgment will be reversed. But the same disposition of the case will follow upon a consideration of the record upon the facts and merits. A perusal of this record shows that the case is parallel in its facts, and falls completely within the principles of law laid down in a case decided by this court at the present term, i. e., Capital Bank of St. Paul v. School Dist. No. 53, reported ante, 479. We deem further discussion of this case unnecessary. Following the ruling in the case cited, we shall make an order directing a reversal of the judgment, and dismissing the action. All concur.

. After due consideration of the arguments presented at the rehearing of this case the court will adhere to its views as set forth in the foregoing opinion. Its reasons for so doing are set forth in the opinion filed in the case of Capital Bank of St. Paul v. School Dist. No. 53, ante, 479, where the principal questions involved in this case are fully considered.