
    In the Matter of Nathaniel C. Smith, Plaintiff, against Meader Pen Corporation, Defendant. State Tax Commission, Respondent; Meyer Kraushaar, as Receiver of Meader Pen Corporation, Appellant.
    Argued January 17, 1939;
    decided February 21, 1939.
    
      
      Meyer Kraushaar for appellant.
    
      John J. Bennett, Jr., Attorney-General (Robert P. Beyer and Henry Epstein of counsel), for respondent.
   Order affirmed, with costs; no opinion.

Concur: Crane, Ch. J., Lehman, O’Brien, Hubbs, Loughran, Finch and Rippey, JJ.  