It is ordered by this Court that the opinion of this Court in this case be, and it.hereby is, amended as follows:

That the word “recognized” appearing in line 5 from the bottom of page 3 be deleted and that the word “common” be substituted therefor so that the sentence will read as follows: “The term ‘insurance’ as there used referred only to legal reserve life insurance, thé kind of insurance to which a cash surrender value was a common incident.” *