Judgment was rendered in favor of the United States in the court below. On appeal the judgment was affirmed upon the authority of (1) Tempel v. United States, 248 U. S. 121, 129; United States v. North American Transportation & *680Trading Co., 253 U. S. 330; Pearson v. United States, 267 U. S. 423; Klebe v. United States, 263 U. S. 188; (2) Hijo v. United States, 194 U. S. 315, 323.
Decided December 13, 1926.