
    KEMSLEY MILLBOURN & COMPANY, Limited, Plaintiff in Error, v. Frank K. BOWERS, as Collector, etc., Defendant in Error.
    Circuit Court of Appeals, Second Circuit.
    March 15, 1928.
    No. 214.
    In Error to the District Court of the United States for the Southern District of New York.
    Lord, Day & Lord, of New York City (Pranklin Grady and Sharon Graham, both of New York City, of counsel), for plaintiff in error.
    Charles H. Tuttle,' U. S. Atty. (Samuel C. Coleman, Asst. U. S. Atty., of counsel), for defendant in error.
    Before' MANTON, L. HAND, and AUGUSTUS N. HAND, Circuit Judges.
   PER CURIAM.

Judgment affirmed in open court.  