
    MacNeill, Treasurer v. Bellah.
    No. 15338.
    January 15, 1946.
    Rehearing denied February 21, 1946.
    
      H. H. Sheats and W. S. Northcutt, for plaintiff in error.
    
      James A. Branch, Thomas B. Branch Jr., and Woodruff, Ward & Etheridge, contra.
   Atkinson, Justice.

This is the second appearance of this case. See MacNeill v. Bellah, 198 Ga. 51 (31 S. E. 2d, 18). This case is controlled by the decision in MacNeill v. Wertz, ante, 429.

Judgment affirmed.

All the Justices concur, except Duckworth, Wyatt, and Head, JJ„ who dissent. Jenkins, P. J., concurs specially.  