
    The People of the State of New York ex rel. Frederick Loeser & Co., Inc., Respondent, v. Henry M. Goldfogle et al., as Commissioners of Taxes and Assessments of the City of New York, Appellants.
    (Argued October 17,1928;
    decided November 20, 1928.)
    
      George P. Nicholson, Corporation Counsel (William H. King and Harry S. Lucia of counsel), for appellants.
    
      Edward M. Grout, Paul Grout and Charles B. LaVoe for respondent.
   Orders of the Appellate Division reversed and those of the Special Term affirmed, with costs in this court and in the Appellate Division, on the opinion in People ex rel. Loeser & Co. v. Goldfogle (249 N. Y. 284).

Concur: Cardozo, Ch. J., Pound, Crane, Andrews, Lehman, Kellogg and O’Brien, JJ.  