The judgment of the court below as to the right of the plaintiff tax collector to demand, collect and receive from the defendant employer, under section 1(c) of the Act of June 20, 1939, P. L. 508, 72 PS sec. 5544.1(c), the taxes due by an employee of the defendant for the years 1932, 1933, 1935,1936, 1937 and 1939, is affirmed on the clear and convincing opinion of Judge Carr.