PER CURIAM.

A motion has been submitted to stay, pending appeal, proceedings to enforce the tax on employers of eight or more laid by title 9 of the Social Security Act, § 901 et seq. (42 U.S.C.A. § 1101 et seq.). For the reasons stated in the opinion this day filed in Beeland Wholesale Company et al. v. Davis, Collector (C.C.A.) 88 F.(2d) 447, the motion is denied.