
    CLEMENT, State Excise Com’r, Respondent, v. FREELAND et al., Appellant.
    (Supreme Court, Appellate Division, First Department.
    February 3, 1911.)
    Action by Maynard _ N. _ Clement, as Commissioner of Excise, against Joseph Freeland and others. H. J. Goldsmith, for appellant. H. H. Kellogg, for respondent.
   No opinion. Judgment and order affirmed, with costs. Order filed.  