The conviction must be affirmed. The case is ruled by the decision in Peitz v. State, 68 Wis. 538. The only difference between the two cases is that in the Peitz Case the sale was made direct to the consumer, while here it was made to a dealer. No distinction between the two cases is made by the excise law. The terms of the statute cover both oases equally.

By the Court.— Judgment affirmed.