
    McCLAIN, Collector of Internal Revenue, v. PENNSYLVANIA WAREHOUSING & SAFE DEPOSIT CO.
    (Circuit Court of Appeals, Third Circuit.
    May 5, 1902.)
    No. 14.
    In Error to the Circuit Court of the United States for the Eastern District of Pennsylvania.
    J. Whitaker Thompson and James B. Holland, for plaintiff in error.
    Joseph H. Taulane, for defendant in error.
    Before ACHESON, DALLAS, and GRAY, Circuit Judges.
   PER CURIAM.

Upon the opinion this day filed in the case of McClain v. Warehouse Co., 115 Fed. 295, the judgment of the circuit court in this case is affirmed.  