
    The People of the State of New York ex rel. Hudson & Manhattan Railroad Company, Respondent, against James J. Sexton et al., as Commissioners of Taxes and Assessments of the City of New York, Appellants.
    Argued January 11, 1946;
    decided March 7, 1946.
    
      
      Ignatius M. Wilkinson, Corporation Counsel (Edward Garfield and Leo Broivn of counsel), for appellants.
    
      Charles Lamb, Benjamin Menschel and Jacob Newman for respondent.
   Order affirmed, with costs; no opinion.

Concur: Loughean, Ch. J., Lewis, Conway, Desmond, Dyb and Medalie, JJ. Taking no part: Thachbb, J.  