
    Commonwealth v. Seagram Distillers Corporation, Appellant.
    
      Argued October 6, 1954.
    Before Stern, C. J., Stearne, Jones, Chidsey, Musmanno and Arnold, JJ.
    
      November 8, 1954:
    
      W. S. Storey, with him Storey, Bailey & Rupp, and J. Paul Rupp and John B. Pearson, for appellant.
    
      Horace A. Segelb'aum, Deputy Attorney General, with him Frank F. Truscott, Attorney General, for appellee.
    
      
       The procedure is set forth in §§405, 1003, 1004, 1102, 1103 and 1104 of The Fiscal Code. For a discussion and review of these applicable provisions of The Fiscal Code and of the Act of 1811 as well, see Merchants’ Warehouse Company v. Celder et al., 349 Pa. 1, 4 (1944), and Lowry v. Commonwealth, 365 Pa. 474, 478 (1950).
    
   Opinion

Per Curiam,

The judgment of the court below is affirmed on the opinion of Judge Neely.  