
    Nos. 218 and 219.
    Memphis Natural Gas Co. v. McCanless, Commissioner of Finance and Taxation.
    December 11, 1944.
    
      Mr. J. W. Canada for petitioner.
    
      Messrs. Roy H. Beeler, Attorney General of Tennessee, and William F. Barry, Solicitor General, for respondent.
   Petitions for writs of certiorari to the Supreme Court of Tennessee denied.  