
    The People of the State of New York ex rel. Owenjay Realty Company, Inc., Respondent, against James J. Sexton et al., as Commissioners of Taxes and Assessments of the City of New York, Appellants. (Three Proceedings.)
    Argued April 19, 1937;
    decided May 25, 1937.
    
      Paul Windels, Corporation Counsel (Oscar S. Cox and Frances W. Lehrich of counsel), for appellants.
    
      Eugene Fay for respondent.
   Orders affirmed, with costs; no opinion.

Concur: Crane, Ch. J., Lehman, O’Brien, Hubbs, Loughran, Finch and Rippey, JJ.  