delivered th'e opinion of the court.

This is a companion case to that of Mutual Life Ins. Co. of N. Y. v. Board, Armstrong & Company, Corporation, in which an opinion is handed down at the present term of the court. The facts are identical in both cases and the questions raised the same in 'each; indeed, the cases were argued together as one case, and for the reasons already given in the companion case mentioned, the judgment in this case must be affirmed.

Affirmed.