
    The People of the State of New York ex rel. H. Hicks & Son, Inc., Appellant, against William E. Boyland et al., Constituting the Tax Commission of the City of New York, Respondents. [28-30 West 57th St., Borough of Manhattan.]
    Argued October 17, 1950;
    decided November 22, 1950.
    
      
      Israel Hoffman, Herbert K. Lippman and Frank Moroze for appellant.
    
      John P. McGrath, Corporation Counsel (Anthony Curreri, Imre Schwarz and Morris Handel of counsel), for respondents.
   Order affirmed, with costs; no opinion.

Concur: Loughran, Ch. J., Lewis, Conway, Desmond, Dye, Fuld and Froessel, JJ.  