
    In the Matter of the Town of Cheektowaga et al., Appellants, v. Arthur Levitt, as Comptroller of the State of New York, et al., Respondents.
    Argued October 12, 1961;
    decided November 16, 1961.
    
      
      Thomas E. Delahunt, Town Attorney (Kenneth W. Kitzinger of counsel), for Town of Cheektowaga and others, appellants.
    
      Kenneth W. Kitzinger for U-Crest Fire District No. 4 and others, appellants.
    
      Louis J. Lefkowitz, Attorney-General (Milton Kaplan and Paxton Blair of counsel), for Arthur Levitt, respondent.
    
      Victor T. Fuzak for Westinghouse Electric Corporation, respondent.
   Order affirmed, without costs, in the following memorandum: The legislative grant to the State Comptroller, under subdivision 2 of section 173 of the Town Law, of power to approve or disapprove fire districts was constitutionally valid as incidental to the Comptroller’s “ powers and duties pertaining to or connected with the assessment and taxation of real estate ” (N. T. Const, art. V, § 1). No opinion.

Concur: Chief Judge Desmond and Judges Dye, Fuld, Froessel, Van Voorhis, Burke and Foster.  