Opinions. Cases adjudged in Supreme Court at Oct. term, 1937, Apr. 12-May 31, 1938 (end of term); Ernest Knaebel, reporter. 478. Mark Graves, John J. Merrill, and John P. Hennessy, as commissioners constituting State Tax Commission of State of New York, vs. people of State of New York, upon relation of James B. O'Keefe, on writ of certiorari to Supreme Court of State of New York; Mar. 27, 1939. n. p.