
    In the Matter of the Claim of State Commissioner of Taxation and Finance, Respondent, against Grain Handling Corporation et al., Appellants. State Industrial Board, Respondent.
    ('Submitted September 30, 1936;
    decided October 20, 1936.)
    
      
      Harry A. Rachlin for appellants.
    
      John J. Bennett, Jr., Attorney-General (Leon Freedman of counsel), for State Industrial Board, respondent.
   Order affirmed, with costs; no opinion.

Concur: Crane, Ch. J., Lehman, O’Brien, Httbbs, Crouch, Loughran and Finch, JJ.  