
    The People of the State of New York ex rel. The New York Central and Hudson River Railroad Company, Appellant, v. Otto Kelsey, as Comptroller of the State of New York, Respondent.
    (Submitted January 9, 1906;
    decided January 23, 1906)
    
      People ex rel. N. Y. C. & H. R. R. R. Co. v. Kelsey, 110 App. Div. 923, affirmed.
    Appeal from an order of the Appellate Division of ■ the Supreme Court in the third judicial department, entered December 5, 1905, which affirmed a determination of the defendant assessing a franchise tax against the relator for the year ending October 31, 1902.
    
      Thomas Emery and Ira A. Place for appellant.
    
      Julius M. Mayer, Attorney-General (Horace McGuire of counsel), for respondent.
   Order affirmed, with costs; no opinion.

Concur: Cullen, Oh. J., O’Brien, Haight, Yann, Werner, Willard Bartlett and Hiscocic, JJ.  