
    The People of the State of New York ex rel. A. Klipstein & Company, Appellant, v. James A. Roberts, as Comptroller of the State of New York, Respondent.
    (Argued June 4, 1901;
    decided June 18, 1901.)
    
      People ex rel. Klipstein & Go. v. Roberts, 36 App. Div. 597, affirmed.
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered February 24, 1899, confirming a determination of the comptroller of the state of New York assessing a franchise tax on the relator and dismissing a writ of certiorari to review the same.
    
      John B. Oreen and Edmund L. Oole for appellant.
    
      John G. JDmies and Henry B. Ooman for respondent.
   Order affirmed, with costs, on opinion below, without expressing any opinion as to the result had the relator’s business been wholly that of foreign or interstate commerce.

Ooncur: Parker, Ch. J., Bartlett, Haight, Vann, Cullen and Werner, JJ. Not sitting: Landon, J.  