KATE ARNETT, EXECUTRIX, &c., 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 Mr. Justice Black in the Supreme Court. For affirmance — The Chancellor, Chief Justice, Trenc hard, Parker, Minturn, Heppenheimer, Gardner, Ackerson, Van Buskiric, JJ. 9. For reversal — None.