| NY | Apr 9, 1940

Orders modified by providing for a refund to appellants of the sum of $451.30, with interest thereon from February 14, 1938, and, as so modified, affirmed, with costs. No opinion.

Concur: LEHMAN, Ch. J., LOUGHRAN, FINCH, RIPPEY, SEARS, LEWIS and CONWAY, JJ. *748

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