
    No. 52.
    Clark v. Maxwell, Commissioner of Revenue.
    .Argued January 13, 1931.
    Decided January 19, 1931.
    
      Mr. Albert L. Cox for appellant. Messrs. Dennis G. Brummitt, Attorney General (of North Carolina, and Frank Nash, Assistant Attorney General, were on jhe- .brief for - appellee.
   Per Curiam:

The judgment herein is affirmed. Carley & Hamilton, Inc., v. Snook, 281 U. S. 66, 72, 73; Packard v. Banton, 264 U. S. 140, 143, 144; Clark v. Titusville, 184 U. S. 329, 332, 333.  