This is a companion case to that of F.B. Palbicke v. J.M. Lee, as Comptroller, and the order appealed from should be affirmed upon authority of the opinion and judgment entered at this Term of the Court in that case.
So ordered.
Affirmed.
WHITFIELD, C.J., and ELLIS, BROWN and BUFORD, J.J., concur.
*Page 773TERRELL and DAVIS, J.J., dissent.