
    No. 447.
    Leonard, Trading as Community Variety Store, v. Maxwell, Commissioner of Revenue.
    November 13, 1939.
    
      Mr. J. M. Wells, Jr. for appellant. Mr. Harry McMullan for appellee.
   Per Curiam:

The motion for leave to file a statement as to jurisdiction is granted. The motion to dismiss is also granted and the appeal is dismissed for want of a substantial federal question. (1) American Sugar Refining Co. v. Louisiana, 179 U. S. 89, 93-95; Carmichael v. Southern Coal Co., 301 U. S. 495, 509-510; Rapid Transit Corp. v. New York, 303 U. S. 573, 578-581. (2) Smiley v. Kansas, 196 U. S. 447, 457; Darnell v. Indiana, 226 U. S. 390, 398.  