
    Phillips, State Revenue Commissioner, v. General Electric Supply Corporation.
    No. 16132.
    May 13, 1948.
    
      Eugene Cook, Attorney-General, A. J. Hartley, Assistant Attorney General, Rubye G. Jackson, and John A. Smith Jr., for plaintiff in error.
    
      Norman Stallings and Sutherland, Tuttle & Brennan, contra.
    
      Willis Battle, Smith, Elliott & Swinson, Bird & Howell, Smith, Kilpatrick, Cody, Rogers & McClatchey, Spalding, Sibley, Trout-man & Kelley, Crenshaw, Hansell, Ware & Brandon, Hull, Willingham, Towill & Norman and Moise, Post & Gardner, for persons at interest, not parties.
   IVyatt, Justice.

After a careful consideration of the record in this case and the decision made by the Court of Appeals (76 Ga. App. 299, 45 S. E. 2d, 682), we are of the opinion that that court did not err in affirming the judgment of the court below.

Judgment affirmed.

All the Justices concur, except Head, J., who is disqualified.  