concurring specially. I specially concur in the judgment; however, it is my opinion that the cases of Fitzgerald Cotton Oil Co. v. Farmers Supply Co., 3 Ga. App. 212 (4) (59 S. E. 713), Dilman Brothers v. Patterson Produce &c. Co., 2 Ga. App. 213 (58 S. E. 365), and Thompson v. Wilkinson, 9 Ga. App. 367 (4) (71 S. E. 678) are more directly in point than those cited in the opinion as supporting authority, and it seems well to point out that a different rule is applicable where the instrument is under seat Byers v. Harper, 64 Ga. App. 404 (1) (13 S. E. 2d 389).