South Carolina. No. 4810, in circuit court of appeals for 4th circuit, Walter G. Query, John P. Derham, and John G. Richards, as members of and constituting South Carolina Tax Commission v. United States, Henry D. Russell, individually and as commanding general, Fort Jackson, S. C., and William R. Tomy, individually and as post exchange officer, Fort Jackson, S. C., on appeal from district court for eastern district of South Carolina; brief for appellees.