
    The People of the State of New York ex rel. Delaware and Hudson Company, Appellant, v. James L. Wells et al., as Commissioners of Taxes and Assessments of the City of New York, Respondents.
    (Argued November 27, 1928;
    decided December 31, 1928.)
    
      Morgan J. O’Brien, Edwin J. Freedman and H. T. Newcomb for appellant.
    
      George P. Nicholson, Corporation Counsel (William H. King and Eugene Fay of counsel), for respondents.
   Order affirmed, with costs; no opinion.

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