
    39116.
    James R. Atwell et al., Council of Village of Willoughby Hills, appellants v. Board of Park Commrs. of Cleveland Metropolitan Park District et al., appellees.
   Appeal from the Board of Tax Appeals. Decision affirmed.

Taft, C. J., Zimmerman, Matthias, O’Neill, Schneider and Van Nostran, JJ., concur.  