
    The People of the State of New York ex rel. Westbrook-Buffalo, Inc., Appellant, against State Tax Commission, Respondent.
    Argued April 8, 1940;
    decided April 23, 1940.
    
      
      John W. Van Allen, George B. Barrell and Archibald M. Laidlaw for appellant.
    
      John J. Bennett, Jr., Attorney-General (Harry T. O’Brien, Jr., of counsel), for respondent.
   Order affirmed, with costs; no opinion.

Concur: Lehman, Ch. J., Loughban, Finch, Rippey, Seabs, Lewis and Conway, JJ.  