
    National Cash Register Company, Appellant, v. Boardman, Secretary of Revenue.
    Argued May 24,1938.
    Before Kephart, C. J., Schaefer, Maxet, Drew, Linn, Stern and Barnes, JJ.
    
      
      George L. Reed, with him Horenstem <& Harvey, for appellant.
    
      George W. Keitel, Assistant Deputy Attorney General, with him Guy K. Bard, Attorney General, for appellee.
    June 17, 1938:
   Pee Cueiam,

This case is affirmed on the opinion of President Judge Richaeds, specially presiding in the court below.

Decree affirmed.  