Mr. Charles J. Tobin, of Albany, N. Y., for appellant.
For decisions below, see 269 N.Y. 507, 199 N.E. 510; 243 App.Div. 834, 278 N.Y.S. 920.
Judgment affirmed upon the ground that the statute (Section 214, Article 9-A, of the Tax Law of the State of New York) is valid upon its face and it has not been shown to have been so applied as to violate appellants' constitutional rights. Bass, Ratcliff & Gretton, Ltd., v. State Tax Commission, 266 U.S. 271 , 45 S.Ct. 82.[ North American Cement Corporation v. Graves 299 U.S. 517 (1936) ]