
    CLEMENT, State Excise Com’r, Respondent, v. BERO et al., Appellants.
    (Supreme Court, Appellate Division, Third Department.
    January 6, 1909.)
    Action by Maynard N. Clement, as State Commissioner of Excise of the State of New York, against Margaret E. Bero and another.
   PER CURIAM.

Judgment affirmed, with cost.

KELLOGG and SEWELL, JJ., dissent.  