
    In the Matter of D. A. Schulte, Inc., Appellant, against Mark Graves et al., Constituting the State Tax Commission, Respondents. In the Matter of Park & Tilford, Appellant, against Mark Graves et al., Constituting the State Tax Commission, Respondents.
    (Argued January 22, 1935;
    decided February 26, 1935.)
    
      
      Walter H. Liebman, Jr., and David Levy for appellants.
    
      John J. Bennett, Jr., Attorney-General (Caleb Candee Brown, Jr., and Henry Epstein of counsel), for respondents.
   In each proceeding, order affirmed, with costs; no opinion. (See 266 N. Y. 665.)

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