
    E. J. FAY, Complainant-Appellant, v. Joseph T. HIGGINS, as United States Collector of Internal Revenue for the Third District of New York, Defendant-Appellee.
    No. 26.
    Circuit Court of Appeals, Second Circuit.
    Oct. 17, 1938.
    James A. O’Gorman, Jr., and Donald Horne, both of New York City, for appellant.
    Lamar Hardy, U. S. Atty., of New York City (John W. Knox, Asst. U. S. Atty., of New York City, of counsel), for appellee.
    ' Before MANTON, L. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Order affirmed on the authority of Concentrate Mfg. Corporation v. Higgins, 2 Cir., 90 F.2d 439.  