
    NEPTUNE METER COMPANY, Appellee, v. Warren G. PRICE, Individually and as Collector, Appellant.
    No. 274.
    Circuit Court of Appeals, Second Circuit.
    April 8, 1940.
    Harold M. Kennedy, U. S. Atty., of Brooklyn, N. Y., Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and Clarence E. Dawson, Sp. Assts. to Atty. Gen., for appellant.
    Regan & Barrett, of New York City (Charles R. Barrett and Leo A. Larkin, both of New York City, of counsel), for appellee.
    Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.
   PER CURIAM.

Judgment affirmed.  