
    In the Matter of Charles H. Oyer et al., Individually and as Copartners Practicing under the Name of Oyer Chiropractic Offices, et al., Appellants, against State Tax Commission, Respondent.
    Argued March 7, 1957;
    decided April 4, 1957.
    
      
      Charles Hollender for appellants.
    
      Louis J. LefJcowitg, Attorney-General (Robert W. Bush and James 0. Moore, Jr., of counsel), for respondent.
   Order affirmed, with costs; no opinion.

Concur: Conway, Ch. J., Desmond, Dye, Fuld, Van Voorhis and Burke, JJ. Taking no part: Froessel, J.  