
    The People of the State of New York ex rel. The Gramercy Company, Appellant, v. James A. Roberts, as Comptroller of the State of New York, Respondent.
    (Argued February 27, 1899;
    decided March 14, 1899.)
    Appeal from a judgment and order of the late General Term of the Supreme Court in the third judicial department, entered January 13, 1896, affirming on certiorari a determination of the state comptroller in assessing a franchise tax against relator.
    
      People ex rel. Gramercy Co. v. Roberts, 91 Hun, 146, affirmed.
    
      Fisher A. Baker for appellant.
    
      John G. Davies, Attorney-General, and G. D. B. Hasbrouok, Deputy Attorney-General, for respondent.
   Judgment and order affirmed on opinion below, with costs.

All concur, except O’Brien, J., dissenting.  