The judgment of the District Court, 47 F.Supp. 57, is affirmed upon the authority of Beattie Inv. Co. v. United States, 8 Cir., 101 F.2d 850, and Arthur Iron Mining Co. v. Landy, 8 Cir., 103 F.2d 164. Cf. Diamond Alkali Co. v. Driscoll, 3 Cir., 125 F.2d 1005.