
    PEOPLE ex rel. LEHIGH VALLEY R. CO., Appellant, v. STATE BOARD OF TAX COM’RS, Respondent.
    (Supreme Court, Appellate Division, Fourth Department.
    March 16, 1910.)
    Proceeding by the People of the State of New York, on the relation of the Le-high Valley Railroad Company, against the State Board of Tax Commissioners.
   PER CURIAM.

Order reversed, with $10 costs and disbursements, and motion granted, with $10 costs, upon the authority of the decision rendered at this term of court in People ex rel. Buffalo Gas Co. v. State Board of Tax Commissioners, 137 App. Div. 358, 121 N. Y. Supp. 782.

SPRING and KRUSE, JJ., dissent, upon the grounds stated in the dissenting memorandum by SPRING, J., in that case.  