
    Reserve Life Insurance Co., Appellant, v. Bowers, Tax Commr., Appellee.
    (No. 38415 —
    Decided January 22, 1964.)
   The appeal as of right herein is dismissed for the reason that no substantial constitutional question is involved.

Tart, C. J., Zimmerman, O’Neill, Grirrith, Herbert and Gibson, JJ., concur.

Matthias, J., not participating.  