
    The People of the State of New York ex rel. George Durand-Ruel, Appellant, v. James L. Wells et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents.
    
      People ex rel. Burand-Puel v. Wells, 92 App. Div. 622, affirmed.
    (Argued November 16, 1904;
    decided December 6, 1904.)
    Appeal from an order of the Appellate Division of the' Supreme Court in the first judicial department, entered April 5, 1904, which affirmed an order of Special Term confirming an assessment for taxation upon the capital of the relator, a non-resident, invested in business in this state.
    
      Frederic JR. Ooxtdert and Charles A. Conlon for appellant.
    
      John J. Belany, Corporation Counsel {George S. Coleman and Curtis A. Peters of counsel), for respondents.
   Order affirmed, with costs; no opinion.

Concur: Cullen, Ch. J., Gbay, O’Bbien, Babtlett, Haight, Vann and Webneb, JJ.  