
    In the Matter of Elick Lowitz et al., Individually and as Copartners under the Firm Name of E. Lowitz & Co., Appellants, against Mark Graves et al., Constituting the State Tax Commission, Respondents. (2 Proceedings.)
    Argued October 10, 1941;
    decided November 19, 1941.
    
      
      Benjamin M. Kaye and Arthur Kahr for appellants.
    
      John J. Bennett, Jr., Attorney-General (John C. Crary, Jr., and Wendell P. Brown of counsel), for respondents.
   Order affirmed, without costs; no opinion.

Concur: Loughran, Finch, Lewis, Conway and Desmond, JJ. Dissenting: Lehman, Chi J., and Rippey, J.  