
    W. V. COOPER, Treasurer of Summit County, v. Robert GUINTHER, Trustee in Bankruptcy for Swinehart Tire & Rubber Company, Bankrupt.
    No. 6089.
    Circuit Court of Appeals, Sixth Circuit.
    Dec. 15, 1932.
    Don Isham, Pros. Atty., and Merryl F. Sicherman, Asst. Pros. Atty., both of Akron, Ohio, for appellant.
    Stanley Denlinger, of Akron, Ohio, for appellee.
   PER CURIAM.

Order of District Court modified and affirmed.  