
    In the Matter of the Application of Lehigh Valley Railroad Company, Appellant, for a Writ of Certiorari to William Sohmer, as Comptroller of the State of New York, Respondent.
    
      Matter of Lehigh Valley R. R. Co. v. Sohmer, 174 App. Div. 732, affirmed.
    (Argued March 1, 1917;
    decided March 27, 1917.)
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered November 27, 1916, which affirmed an order of Special Term denying a motion for a writ of certiorari to review the determination of the defendant refusing to revise or. readjust a corporate franchise, tax assessed against the relator for the years 1905-1911. The application for this writ was made in the usual form but was opposed by the comptroller at Special Term in an answering affidavit on the ground that the relator had not paid the amount of the taxes in dispute to the state treasurer, as required by section 200 of the Tax Law, prior to making application for the writ. The relator’s position is that these taxes have in fact been fully paid by it, and this is also the ground on which it seeks to review the action of the comptroller. This position of relator is based upon the fact that during the years in question it actually paid to. the state $84,651.33 under the guise of taxes illegally and erroneously assessed by the comptroller under this same section against the Lehigh and New York Railroad Company and the Lehigh Valley Railway Company, lessors of the relator.
    
      Edward H. Letchworth for appellant.
    
      Egburt E. Woodbury, Attorney-General (Harold J. Hinman of counsel), for respondent.
   Order affirmed, with costs; no opinion.

Concur: Hiscook, Ch. J., Chase, Hogan, Pound, McLaughlin and Andrews, JJ. Not voting: Cuddeback, J.  