
    No. 132.
    Nesbitt v. Gill, Commissioner of Revenue.
    
      Silas G. Bernard for appellant.
    
      Harry McMullan, Attorney General of North Carolina, for appellee.
   Per Curiam:

The motion to affirm is granted and the judgment is affirmed. Bacon & Sons v. Martin, 305 U. S. 380; Gregg Dyeing Co. v. Query, 286 U. S. 472.  