
    The People of the State of New York ex rel. Banner Land Co., Inc., Relator, v. State Tax Commission, Respondent.
   Determination unanimously confirmed, with fifty dollars costs and disbursements, on the authority of People ex rel. U. S. Title Guaranty Co. v. State Tax Commission (230 N. Y. 102); Matter of New York State Gas & Electric Corporation v. Gilchrist (209 App. Div. 771; affd. on opinion of Kellogg, J., 240 N. Y, 552),  