
    No. 255.
    No. 256.
    Roddewig, Chairman, et al. v. Sears, Roebuck & Co.; and Roddewig, Chairman, et al. v. Montgomery Ward & Co., Inc.
    January 13, 1941.
   State Tax Commission and Fred W. Nelson, present Chairman of the State Tax Commission, substituted as parties petitioners in the place and stead of Iowa State Board of Assessment and Review and Louis E. Roddewig, on motion of Mr. John E. Mulroney for the petitioners.  