
    Maynard N. Clement, as State Commissioner of Excise of the State of New York, Respondent, v. The Empire State Surety Company, Appellant, Impleaded with Frank Reavley.
   Judgment affirmed, with costs, upon the opinion of Kruse, J., upon former appeal in same case, reported in Clement v. Reavley (126 App. Div. 215). All concurred.  