
    WILLIAM ZIPPER, EXECUTOR, APPELLANT, v. JOHN McCUTCHEON, COMPTROLLER, RESPONDENT.
    Submitted October 30, 1931 —
    Decided May 16, 1932.
    For the appellant, Max P. Arlt.
    
    For the respondent, William A. Stevens, attorney-general.
   Per Curiam.

The judgment under review herein should be affirmed, for the reasons expressed in the opinion delivered by the Supreme Court.

For affirmance — The Chief Justice, Teenchaed, Lloyd, Case, Donges, Van Buskiek, Kays, Hetfield, Deae, Wells, Keeney, JJ. 11.

For reversal — None.  