Foltz

— This cause was submitted in Department Two, and the following opinion prepared by Gibson, 0.: —

. Subsequently the case was ordered into Bank, and the same has been orally argued and resubmitted.

*552 Having given the case this further consideration, we are satisfied with the opinion of the learned commis-. sioner and the conclusion reached therein.

Judgment affirmed.

Sharpstein, J., Fox, J., Paterson, J., and McFarland, J., concurred.