
    In the Matter of American Chicle Company, Appellant, v. State Tax Commission, Respondent.
    Argued March 21, 1961;
    decided April 27, 1961.
    
      
      Leo A. Diamond for appellant.
    
      Louis J. Lefhowits, Attorney-General (Robert W. Bush and Paxton Blair of counsel), for respondent.
   Order affirmed, with costs; no opinion.

Concur: Chief Judge Desmond and Judges Dye, Fboessel, Burke and Foster. Judges Fuld and Van Voorhis dissent and vote to reverse the order of the Appellate Division and to direct the State Tax Commission to refund the asserted over-payments of franchise tax.  