
    No. 991.
    Piper et al. v. Bingaman, Commissioner of Revenue of New Mexico.
    Decided May 25, 1936.
    
      Mr. A. S. Baskett for appellants. No appearance for appellee.
   Per Curiam:

The decree is affirmed on the authority of Morf v. Bingaman, ante, p. 407.  