Petitioners, honorably discharged veterans, were dismissed, without charges or a hearing, from their respective positions as associate attorney (estate tax), Department of Taxation and Finance. By this proceeding petitioners sought to review the dismissal and annul the same on the ground — (1) that their positions come within the provisions of section 22 Civ. Serv. of the Civil Service Law and they may not be dismissed except upon charges and a hearing; (2) that section 25 Civ. Serv. of the Civil Service Law is applicable to their positions. Petitioners were employed at an annual salary in the exempt class, to represent the State Tax Commission as attorneys in their respective districts relative to matters pertaining to estate taxes. We think the court below correctly decided that the nature of the position held by petitioners was that of independent officers and not subordinate employees, and that therefore section 22 is inapplicable and that section 25 is inapplicable to positions in the exempt class. ( Matter of O'Day v. Yeager, 308 N.Y. 580.) Order unanimously affirmed, without costs.