WILLIAM DOUGLAS MOORE, EXECUTOR, ETC., APPELLANT, v. NEWTON A. K. BUGBEE, STATE COMPTROLLER, RESPONDENT

Per Curiam.

The judgment under review herein should be affirmed, for the reasons expressed in the opinion delivered by the court below. For affirmance — The Chief Justice, Trenchard, Parker, Katzenbach, Gardner, Van Buskirk, McGlennon, Kays, Hetfield, JJ. 9. For reversal — None.