
    The People of the State of New York ex rel. Donner-Hanna Coke Corporation, Respondent, v. William J. Burke et al., as Assessors of the City of Buffalo, Appellants.
    
      Tax — constitutional law — assessment upon interest under contract with United States government to purchase structures and equipment void — constitutionality of subdivision 24 of section 4 of Tax Law.
    
    
      People ex rel. Donner-Hanna Coke Corp. v. Burke, 222 App. Div. 790, affirmed.
    (Argued March 26, 1928;
    decided April 10, 1928.)
    Appeal from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered December 30, 1927, which affirmed on certiorari an order of Special Term canceling an assessment leviéd under section 4 of the Tax Law, as amended by chapter 99 of the Laws of 1925, against the relator for purposes of taxation upon an alleged interest under a contract with the United States to purchase structures and fixed equipment erected and owned by the United States upon land of the relator in the city of Buffalo.
    The tax was declared void on the ground that it tended to retard, impede or burden the government in disposing of the plant, and chapter 99 of the Laws of 1926 was declared unconstitutional.
    
      Gregory U. Harmon, Corporation Counsel (Herbert A. Hickman of counsel), for appellants.
    
      John Lord O’Brian and Ralph Ulsh for respondent.
   Order affirmed, with costs; no opinion.

Concur: Cardozo, Ch. J., Pound, Crane, Lehman, Kellogg and O’Brien, JJ. Not sitting: Andrews, J.  