
    In the Matter of City Bank Farmers Trust Company, as Trustee, Appellant and Respondent, against Mark Graves et al., Constituting the State Tax Commission, Respondents and Appellants.
    Argued October 9, 1941;
    decided November 19, 1941.
    
      
      Carter T. Louthan for petitioner, appellant and respondent.
    
      John J. Bennett, Jr., Attorney-General (John C. Crary, Jr., and Wendell P. Brown), for defendants, respondents and appellants.
   Order affirmed, without costs; no opinion.

Concur: Lehman, Ch. J., Loughran, Finch, Rippey, Lewis, Conway and Desmond, JJ.  