This case was argued and submitted to the court at the same time that the arguments were made and submitted in Saul Goldberg v. United States (No. 5766) 277 Fed. 211, in which every question in it has been considered, and in the opinion. in which the conclusion of the court concerning each of them has been stated.

The judgment in this case is therefore affirmed, upon the opinion in that ease, which is handed down herewith.