
    No. 564.
    Almer Railway Equipment Co. et al. v. Commissioner of Taxation.
    January 18, 1943.
    
      Mr. Leon S. Hirsh for appellants. Mr.J.A.A. Burnquist, Attorney General of Minnesota, for appellee.
   Per Curiam:

The motion to dismiss is granted and the appeal is dismissed for the want of a substantial federal question. (1) Department of Treasury v. Wood Preserving Corp., 313 U. S. 62, 66, 67; (2) General American Tank Car Corp. v. Day, 270 U. S. 367, 373; Madden v. Kentucky, 309 U. S. 83, 87-90.  