
    BROWN et al. v. KINNEY, Revenue Collector.
    (Circuit Court of Appeals, Second Circuit.
    May 2, 1905.)
    No.232.
    In Error to the Circuit Court of the United States for the District of Connecticut.
    W. R. Tijlinghast, for plaintiffs in error.
    F. H. Parker, for defendant in error.
    Before WALLACE, TOWNSEND, and COXE, Circuit Judges.
   PER CURIAM.

Upon authority of decision of United States Supreme Court in Vanderbilt v. Eidman, 25 Sup. Ct. 331, the judgment (128 Fed. 310) is reversed in open court, and cansé remanded, with instructions to overrule the demurrer.  