*69OPINION.
Love:The expense of putting new roof on building and repair
of boilers was of a permanent nature, and hence constituted a capital expenditure and should be allowed as such.
The items of repairing gutters on building, repairing concrete around building, and decorating and painting, being temporary and of frequent recurrence, were, as well as the items of janitor service, water, • coal, interest, and premium on fire insurance, current necessary expense.