National Paper and Type Company. No. 320 and 547, in Supreme Court, Oct. term, 1924, National Paper and Type Company v. Frank K. Bowers, collector of internal revenue for 2d district of New York; Barclay and Company v. William H. Edwards, collector of internal revenue for 2d district of New York, writs of error to district court for southern district of New York; brief for defendants in error.