
    28179, 28180.
    Gilbert et al., tax-assessors, v. National Mortgage Corporation.
    Decided April 18, 1940.
    Rehearing denied July 16, 1940.
   Stephens, P. J.

This case is controlled by the decision of the court in Gilbert v. Land Estates Inc., ante, 845.

Judgment affirmed on the maim, bill of exceptions, with direction; cross-bill of exceptions dismissed.

Sutton and Felton, JJ., concur.

Spaldmg, Sibley, Troutman & Brock, E. H. Sheats, W. S. Northcuit, Standish Thompson, for plaintiffs.

Carter, Stewart ■& Johnson, for defendant.  