
    18708.
    Redwine, Commissioner, etc. v. American Refrigerator Transit Company.
    Submitted September 17, 1954
    Decided September 17, 1954.
    
      Eugene Cook, Attorney-General, Wm. L. Norton, Assistant Attorney-General, for plaintiff in error.
    
      Troutman, Sams, Schroder & Locherman, Henry B. Troutman, Jr., contra.
   Candler, Justice.

The instant case was transferred to this court by the Court of Appeals on the theory that this court and not that court has jurisdiction. Under the ruling in Head v. Edgar Brothers Co., 187 Ga. 409 (200 S. E. 792), where the facts are in all material respects the same, this court does not have jurisdiction of the writ of error. Consequently, it must be

Returned to the Court oj Appeals.

All the Justices concur.  