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The appellant’s directors considered it proper to record in their accounts the value of the gross royalty interest in such potential production. ...

Two of the four Judges who considered the questions which were raised in it thought that the income then in question was not assessable, and therefore that "the appeal should be allowed” on that ground; another of them thought that the income was assessable, but that it hand not been assessed in the proper municipality, and that, on that ground, the appeal should be allowed; and the fourth Judge merely ‘‘agreed in the result:” so manifestly that case is not an authority for the contention in this case on either side, and it is our duty on consider the questions asked in this stated case, and to give effect to our own conclusions regarding them. ...

At this time I do not think that Mann was a client of the firm and the information which he was relaying in my opinion could not be considered a privileged communication. ...