
    The People of the State of New York ex rel. Hygrade Management Corporation, Appellant, against Joseph Lilly et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents. [601 W. 156th St., Borough of Manhattan.]
   No opinion. Present — Peck, P. J., Glennon, Callahan, Yan Yoorhis and Shientag, JJ.  