
    No. 81-1259.
    No. 81-1267.
    Western Maryland Railway Co. v. Rose, Tax Commissioner of West Virginia; and Union-Mechling Corp. v. Rose, Tax Commissioner of West Virginia.
   Appeals from Sup. Ct. App. W. Va. dismissed for want of substantial federal question.

Justice White and Justice Powell would note probable jurisdiction and set cases for oral argument.

Reported below: - W. Va. -, 282 S. E. 2d 240.  