
    The People of the State of New York ex rel. The American Manufacturing Company, Respondent, v. Leon Gifford et al., as Assessors of the Town of Saratoga, Appellants. (Two Proceedings.)
    (Argued March 26, 1931;
    decided April 14, 1931.)
    
      Lawrence B. Me Kelvey for appellants.
    
      Alexander F. Walsh for respondent.
   Order in each case affirmed, with costs; no opinion.

Concur: Cardozo, Ch. J., Pound, Crane, Lehman, Kellogg, O’Brien and Hubbs, JJ.  