
    The People of the State of New York ex rel. Manhattan Life Insurance Company, Appellant, v. James L. Wells et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents.
    
      People ex rel. Manhattan L. Ins. Go. v. Wells, 91 App. Div. 44, affirmed.
    (Argued April 25, 1904;
    decided May 10, 1904.)
    Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered February 11, 1901, which affirmed an order of Special Term quashing a writ of certiorari to review an assessment upon real property of relator.
    
      Benjamin F. Tracy and M. F. Neville for appellant.
    
      John J. Delany, Corporation Counsel (Theodore Connoly and David Bumsey of counsel), for respondents.
   Order affirmed, with costs, on opinion below.

Concur : Gray, Haight, Yann and Werner, JJ. Dissenting: Parker, Oh. J., and Bartlett, J. Not voting: O’Brien, J.  