
    The People of the State of New York ex rel. Metropolitan Life Insurance Company, Respondent, v. Walter H. Knapp et al., Constituting the State Tax Commission, Appellants.
    
      Tax — amounts received by insurance company as, consideration for annuity contracts not properly included in computing franchise tax under section 187 of Tax Law.
    
    
      People ex rel. Metropolitan L. Ins. Co. v. Knapp, 193 App. Div. 413, affirmed.
    (Argued June 6, 1921;
    decided July 14, 1921.)
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered-November 20, 1920, which annulled, on certiorari, a determination of the state tax commission denying an application by relator for revision of franchise taxes levied against it for the years 1914, 1915, 1916 and 1917 and directed remittance of the matter to the state tax commission for revision and correction herein, by omitting from the accounts imposing taxes on the relator under section 187 of the Tax Law, for the years 1915, 1916 and 1917, the taxes based upon amounts received by the relator as consideration for annuity contracts, and as so corrected such accounts be restated against the relator, and directing that the state comptroller refund to the relator the amounts of such assessments illegally collected.
    
      Charles D. Newton, Attorney-General (C. T. Dawes of counsel), for appellants.
    
      John G. Milburn, Joseph W. Welsh and Le Roy A. Lincoln for respondent.
   Order affirmed, with costs, on opinion of H. T. Kellogg, J., below.

Concur: Hiscock, Ch. J., Chase, Hogan, McLaughlin and Andrews, JJ.; Pound, J., dissents on dissenting opinion of Kellogg, P. J., below. Absent: Crane, J.  