
    The People of the State of New York ex rel. The A. J. Tower Company, Respondent, v. James L. Wells et al., as Commissioners of Taxes and Assessments of the City of New York, Appellants.
    (Argued October 2, 1905;
    decided October 17, 1905.)
    
      People ex rel. Tower Co. v. Wells, 98 App. Div. 82, affirmed.
    Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered January 13, 1905, which reversed an order of Special Term dismissing a writ of certiorari to review the proceedings of the defendants in assessing the capital of the relator for the purpose of taxation and directed that such assessment be vacated and set aside.
    
      John J. Delany, Corporation Counsel (George S. Coleman and E. Crosby Kindleberger of counsel), for appellants.
    
      Henry B. Twombly for respondent.
   Order affirmed, with costs, on opinion below.

Concur: Gray, Bartlett, Haight, Yann and Werner, JJ. Not voting: Cullen, Ch. J. Absent: O’Brien, J.  