
    The People of the State of New York, Appellant, v. Duffy-McInnerney Company, Respondent.
    
      People v. Duffy-McInnerney Co., 122 App. Div. 336, affirmed.
    (Argued October 19, 1908 ;
    decided November 10, 1908.)
    Appeal from a judgment of the Appellate Division of the Supreme Court in the third judicial department, entered January 4, 1908, in favor of defendant upon the submission of a controversy under section 1279 of the Code of Civil Procedure as to whether the original issue to subscribers of stock of a corporation is liable to tax under the Stock Transfer Tax Law.
    
      William S. Jackson, Attorney-General (Timothy I. Dillon of counsel), for appellant.
    
      James Breck Perkins for respondent.
   Judgment affirmed, with costs, on opinion below.

Concur : Cullen, Ch. J., Gray, Vann, Werner, Willard Bartlett, Hisoook and Chase, JJ.  