
    CLEMENT, Excise Com’r, Respondent, v. VOGEL et al., Appellants.
    (Supreme Court, Appellate Division, Fourth Department.
    May 19, 1909.)
    Action by Maynard N. Clement, as State Commissioner of Excise, against Clemence Vogel and the Fidelity & Casualty Company of New York.
   No opinion. Judgment and order affirmed, with costs.  