
    Patrick W. Cullinan, as State Commissioner of Excise Of the State of New York, Appellant, v. Edgar N. Bargar and The Fidelity and Casualty Company of New York, Respondents.
   Judgments and order reversed and new trial ordered, w-ith costs to the appellant to abide event, upon questions of law "and fact. _All concurred; Williams, j., upon questions of law only.  