
    No. 424.
    Memphis Natural Gas Co. v. McCanless, Commissioner of Finance & Taxation, et al.
    October 14, 1946.
    
      Edward P. Russell for appellant.
    
      W. F. Barry, Jr. for appellees.
   Per Curiam:

The motion to dismiss is granted and the appeal is dismissed for want of jurisdiction. § 237 (a), Judicial Code, as amended, 28 U. S. C. § 344 (a). Treating the papers whereon the appeal was allowed as a petition for writ of certiorari as required by § 237 (c) of the Judicial Code, as amended, 28 U. S. C. § 344 (c), cer-tiorari is denied.  