
    The People of the State of New York ex rel. The Blackinton Company, Appellant, v. James A. Roberts, Comptroller of the State of New York, Respondent.
    
      People ex rel. Blaekinton Go. v. Boberts, 4 App. Div. 388, affirmed.
    (Argued December 14, 1896;
    decided January 19, 1897.)
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 2, 1896, which affirmed on certiorari a determination of the state comptroller in assessing a corporation tax upon relator for the year 1894.
    
      Charles Howard Williams for appellant.
    
      T. E. Hancock for respondent.
   Order affirmed on opinion helow, with costs.

All concur.  