The facts here are not materially different from those in R. P. Andrews Paper Co., a Corporation, v. District of Columbia, 49-App. D. C.-, 263 Fed. 1017, just decided by this court. Our ruling, therefore,. must be' the same as in that case. The judgment is reversed and case remanded for further proceedings.

Reversed and remanded.

SMYTH, Chief Justice, dissents.