
    WESTERN SURETY COMPANY, Respondent, v. WELSH, Director of Taxation, Appellant.
    (259 N. W. 496.)
    (File No. 7761.
    Opinion filed March 23, 1935.)
    
      Walter Conway, Attorney General, and R. P. Drewry, Assistant Attorney General, for Appellant.
    
      Tom Kirby, of Sioux Falls, for Respondent.
   PER CURIAM.

We find no reversible error in this record. The judgment and order appealed from are affirmed.

All the Judges concur.  