This case having been before the court on a former occasion, at which time the questions involved in this controversy were determined as reported in the case of Authel H. Freeman et al. v. United States, 157 Fed. 195, 84 C. C. A. 643, we do not deem it now necessary to add to or subtract from anything that was said in the opinion filed by the court at that time. For the reasons therein stated, the judgment of the lower court is affirmed. Affirmed.