
    In the Matter of James F. Shanley, Respondent, against William S. Miller et al., as Commissioners of Taxes and Assessments of the City of New York, Appellants.
    Argued March 9, 1938;
    decided April 12, 1938.
    
      
      William C. Chanler, Corporation Counsel (Paxton Blair and Henry J. Shields of counsel), for appellants.
    
      Abraham J. Rosenblum for respondent.
   Order of Appellate Division reversed and determination of Commissioners of Taxes affirmed, without costs. The Appellate Division was not justified on the evidence in annulling the determination. No opinion.

Concur: Crane, Ch. J., Lehman, O’Brien, Htjbbs, Loughran, Finch and Rippey, JJ.  