Determination affirmed, with costs. No opinion. Present — Dowling, P. J., Merrell, Finch, O’Malley and Proskauer, JJ.; Dowling, P. J., and Finch, J., dissent upon the ground that it affirmatively appears by the testimony of the plaintiff’s own witness, the accountant, that the plaintiff’s duty in respect to the returned checks, as laid down in Stumpp v. Bank of New York (212 App. Div. 608), had not been discharged. [132 Misc. 322.]