
    CLEMENT, State Excise Com’r, Respondent, v. BEERS et al., Appellants.
    (Supreme Court, Appellate Division, First Department.
    November 5, 1909.)
    Action by Maynard N. Clement, as State Commissioner of Excise, against James B. Beers and another.
    C. E. Hunter, for appellants.
    H. H. Kellogg, for respondent.
   PER CURIAM.

Judgment affirmed, with costs. Order filed.

INGRAHAM and LAUGHLIN, JJ„ dissent. See, also, 126 App. Div. 1, 110 N. Y. Supp. 99.  