
    The People of the State of New York ex rel. Jointa Lime Company, Appellant, v. William Sohmer, as Comptroller of the State of New York, Respondent.
    
      People ex rel. Jointa Lime Co. v. Sohmer, 161 App. Div. 905, affirmed.
    (Argued January 10, 1917;
    decided January 30, 1917.)
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 9, 1914, which confirmed on certiorari a determination of the state comptroller assessing a franchise tax upon the relator for the year ending October 31, 1912. The relator claims that this tax was erroneous (1) because the relator is a manufacturing corporation; (2) if not a manufacturing corporation then a mining corporation; and (3) that the dividends declared were not a distribution of net earnings but a distribution of capital.
    
      
      Henry W. Williams for appellant.
    
      Egburt E. Woodbury, Attorney-General (Edmund H. Lewis of counsel), for respondent.
   Order affirmed, with costs; no opinion.

Concur: Hiscock, Ch. J., Chase, Collin, Cuddeback, Hogan, Cardozo and Pound, JJ.  