Cooper v. Hill, supra, 94 F. 582, at page 590; Curtis, Receiver, v. Connly, Cooper v. Hill, supra, 94 F. 582, at page 585; Curtis, Receiver, v. Connly, supra, See Curtis, Receiver, v. Connly, supra, The case of Spalding v. Enid Cemetery Association, 76 Okla. 180, 184 P. 579, 582, relied on by counsel for the receiver is clearly distinguishable. In the opinion in that case the court said:

"If the records of a corporation for profit fail to show a by-law or resolution or minutes fixing the salary or compensation of a director therein as a managing officer of such corporation was duly adopted as required by the statutes of this state, parol evidence is not admissible to show that it was. See Spalding v. Enid Cemetery Ass'n, 76 Okla. 180, 184 P. 579; First Nat. Bank of Allen v. Daugherty, 122 Okla. 47, 250 P. 796; McCulloch v. Perry, 150 Okla. 203, 1 P.2d 170. It would have been necessary for the plaintiff to have resorted to oral testimony to establish his claim for reasonable compensation in the sale of this Texas oil land, which, under the holdings of this court in the cases last cited, he could not do.

However, it seems to be settled law in this state that directors of a corporation for profit cannot recover compensation for services rendered the corporation as officers in the absence of authority shown by corporate records for payment. The plaintiff relies principally upon the case of Spaulding v. Enid Cemetery Ass'n, 76 Okla. 180, 184 P. 579. The facts in that case are entirely different from the case at bar.

"A director or other fiduciary officer of a corporation presumptively serves without compensation. He is entitled to compensation for performing the usual and ordinary duties of his office when and only when there is a valid express agreement therefor; he cannot recover on an implied contract." Spalding v. Enid Cemetery Ass'n, 76 Okla. 180, 183 P. 579. The general rule is not changed or affected by the fact that there was a general understanding among the directors themselves that such services would be compensated.