Fix INSTALL_AS_USER after r319020.

Reviewed by:	vangyzen
MFC after:	1 week
Sponsored by:	Dell EMC Isilon

etc/Makefile

@@ -342,19 +342,6 @@ distribution:
 
 MTREE_CMD?=	mtree
 
-.if ${MK_INSTALL_AS_USER} == "yes" && ${_uid} != 0
-MTREE_FILTER= sed -e 's,\([gu]\)name=,\1id=,g' \
-	-e 's,\(uid=\)[^ ]* ,\1${_uid} ,' \
-	-e 's,\(gid=\)[^ ]* ,\1${_gid} ,' \
-	-e 's,\(uid=\)[^ ]*$$,\1${_uid},' \
-	-e 's,\(gid=\)[^ ]*$$,\1${_gid},' 
-.else
-MTREE_FILTER= cat
-.if !defined(NO_FSCHG)
-MTREE_FSCHG=	-i
-.endif
-.endif
-
 MTREES=		mtree/BSD.root.dist		/		\
 		mtree/BSD.var.dist		/var		\
 		mtree/BSD.usr.dist		/usr		\
@@ -467,3 +454,16 @@ etc-examples: etc-examples-install
 	    DESTDIR=${DESTDIR}${SHAREDIR}/examples
 
 .include <bsd.prog.mk>
+
+.if ${MK_INSTALL_AS_USER} == "yes" && ${_uid} != 0
+MTREE_FILTER= sed -e 's,\([gu]\)name=,\1id=,g' \
+	-e 's,\(uid=\)[^ ]* ,\1${_uid} ,' \
+	-e 's,\(gid=\)[^ ]* ,\1${_gid} ,' \
+	-e 's,\(uid=\)[^ ]*$$,\1${_uid},' \
+	-e 's,\(gid=\)[^ ]*$$,\1${_gid},'
+.else
+MTREE_FILTER= cat
+.if !defined(NO_FSCHG)
+MTREE_FSCHG=	-i
+.endif
+.endif