511 P.2d 1047

BUDGET FINANCIAL CORPORATION AND FIRST AMERICAN TITLE INSURANCE COMPANY (FORMERLY NEVADA TITLE GUARANTY COMPANY), APPELLANTS, v. SYSTEM INVESTMENT CORPORATION (FORMERLY GROUSE CREEK RANCHES), AND PACIFIC WESTATES CORPORATION, RESPONDENTS.

No. 6983Supreme Court of Nevada.
July 10, 1973

Appeal from order denying motions to dismiss, to discharge and dissolve attachment and garnishment, and to vacate judgment; Fourth Judicial District Court, Elko County; John E. Gabrielli, Judge.

McCune and Associates, Paul J. Williams, and Virgil D. Dutt, of Reno, for Appellants.

Wilson and Wilson, of Elko, and Keith Williams, of Santa Ana, California, for Respondents.

OPINION
Per Curiam:

On an earlier appeal, we determined the respective lien priorities of Budget Financial Corporation and Grouse Creek Ranches in property of Pacific Westates Corporation, and

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remanded the case for an accounting and distribution of the debtor’s property in accordance with the lien priorities thus determined. Grouse Cr. Ranches v. Budget Financial Corp., 87 Nev. 419, 488 P.2d 917 (1971). After remittitur, the instant appellants moved the trial court to proceed contrary to our instructions, contending for the first time that Nevada’s attachment-garnishment procedures are unconstitutional. From the trial court’s order denying appellants’ request, a purported second appeal has been taken.

As to all matters encompassed by the judgment concerned in the first appeal, the action was terminated when remittitur was issued. Cowgill v. Dodd, 87 Nev. 401, 488 P.2d 353 (1971); Misty Management v. District Ct., 83 Nev. 180, 426 P.2d 728 (1967). Accordingly, this appeal is dismissed. The trial court will proceed in accord with our prior opinion.

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