
    First Appellate Department,
    June, 1903.
    Reported. 84 App. Div. 642.
    Patrick W. Cullinan, as State Commissioner of Excise of the State of New York, Respondent, v. Otto Kuch and The Fidelity and Casualty Company of New York, appellants.
   Judgment and order affirmed, with costs. Ho opinion.  