
    Appeal No. 76-169.
    Rice Machinery, Inc. v. John H. Norberg, Tax Administrator.
    
   Motion of defendant to dismiss the appeal of the plaintiff is denied. Treating the notice of appeal as a petition for certiorari, the petition for certiorari is granted and the writ shall issue forthwith.

Paul C. Borges, for plaintiff. Julius C. Michaelson, Attorney General, Allen P. Rubine, Special Asst. Attorney General, Perry Shatkin, Chief Legal Officer (Taxation), for defendant.  