dissenting. I dissent upon the ground that, on the previous appearance of this case in this court, Jackson v. Faver, 210 Ga. 58 (77 S. E. 2d 728), it was ruled that the trial judge committed error in overruling the exceptions of law, one of which was by the auditor called an exception of fact, and that ruling demanded a judgment in favor of Jackson. I am authorized to state that Mr. Justice Candler concurs in this dissent.