Per Curiam. ¶1 This is a comjpanion case to that of F. B. Palbicke v. J. M. Lee, as Comptroller, and the order appealed from should be affiimed upon authority of the opinion and judgment entered at this Term of the Court in that case. ¶2 So ordered. ¶3 Affirmed. Wi-iitfield, C. J., and Ellis, Brown and Buford, J. J., concur. Terrell and Davis, J. J., dissent.