
    Robert Adamson, as Fire Commissioner of the City of New York, Appellant, v. Carl Schreiner, Respondent.
    
      Adamson v. Schreiner, 176 App. Div. 95, affirmed.
    (Argued January 28, 1919;
    decided February 25, 1919.)
    Appeal from a judgment entered January 16, 1917, upon an order of the Appellate Division of the Supreme Court in the first judicial department, reversing an interlocutory judgment in favor of plaintiff, entered upon a dismissal of the complaint by the court at a Trial Term and directing a dismissal of the complaint in an action against defendant as agent of a foreign insurance company to recover the tax prescribed by section 799 of the charter of the city of New York as amended by chapter 594 of the Laws of 1915. The question involved was whether premiums received upon contracts of reinsurance were subject to payment of such tax. The Appellate Division held that they were not.
    
      William P. Burr, Corporation Counsel (Terence Farley and John F. O’Brien of counsel), for appellant.
    
      Otto Horwitz and Walter J. Rosston for respondent.
    
      George Richards for New York Board of Fire Underwriters, intervening.
    
      'William B. Ellison, Bruce Ellison and Andrew A. Fraser for alien property custodian, intervening.
   Judgment affirmed, with costs; no opinion.

Concur: Hiscock, Ch. J., Collin, Cuddeback, Cardozo, Pound, Crane and Andrews, . JJ.  