¶1 (dissenting) — While I am in sympathy with the results reached by the majority, still I am unable to concur in the opinion. It seems to me that our previous cases looking toward a contrary result have not been, by the majority, successfully distinguished, and moreover I am unalterably opposed to the adoption *212 of one r.ule. for natural persons and a'contrary rule for corporations, so that in actual effect corporations are granted privileges and immunities which are denied to natural persons. The whole subject should have been re-examined and a just rule laid down to be applied alike to all persons natural and artificial.
¶2 I therefore dissent.
¶3 Mackintosh, J., concurs with Tolman, O. J.