
    HAMBURG-AMERICAN LINE, Appellant, v. Philip ELTING, Collector, Appellee.
    No. 157.
    Circuit Court of Appeals, Second Circuit.
    Jan. 7, 1935.
    Roger O’Donnell, of Washington, D. C., and John M. Lyons, of New York City, for appellant.
    Martin Conboy, U. S. Atty., of New York City (George B. Schoonmaker, Asst. U. S. Atty., of New York City, of counsel), for appellee.
    Before L. HAND, SWAN, and AUGUSTUS N. LIAND, Circuit Judges.
   PER CURIAM.

Judgment affirmed.  