J. ONEILL FAIRLEIGH ET AL., EXECUTORS, ETC., APPELLANTS, v. NEWTON A. K. BUGBEE, STATE COMPTROLLER, RESPONDENT

Per Curiam.

Tlie judgment under review herein should be affirmed, for the reasons expressed in the opinion of the court below. For affirmance — The Chief Justice, Parker, Minturn, Kalisch, Black, Campbell, White, Gardner, Van Buskirk, McGlennon, Kays, Hetfield, JJ. 12. For reversal — None.