PER CURIAM.
This appeal has been considered on the record and on the oral arguments and printed briefs of attorneys for the appellant and for the appellee, respectively; and it appearing that reversal of the judgment below would necessitate overruling the previous decision of this court in United States v. The Lederer Terminal Warehouse Co., 6 Cir., 139 F.2d 679, and no valid reason being presented for overruling that decision, the judgment of the district court, 66 F. Supp. 258, is affirmed.