
    EDWARD TIPPETT, PLAINTIFF IN ERROR, v. JOHN C. McGRATH, COLLECTOR, DEFENDANT IN ERROR.
    Argued June 28, 24, 1904
    Decided November 11, 1904.
    On error to the Supreme Court.
    For the plaintiff, in error, Charlton A. Reed and William A. Cotter.
    
    For the defendant in error, John F. Stickle.
    
   Per Curiam.

The judgment brought up by this writ of error is affirmed, for the reasons given by Mr. Justice Garrison in his opinion in the Supreme Court, reported in 41. Vroom 110.

For affirmance — Ti-ie Chancellor, Ciiiee Justice,Dixon, Fort, Pitney, Bogert, Vredenburgi-i, Yroom. 8.

For reversal — Green. 1.  