
    The People of the State of New York ex rel. Guy Cary et al., as Ancillary Executors of and Trustees Under the Will of Robert W. Goelet, Deceased, Appellants, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, Respondents. Same, Appellants, against Same, Respondents. The People of the State of New York ex rel. President and Fellows of Harvard College, Appellants, against Same, Respondents.
    (Appeal No. 1.)
    (Appeal No. 2.)
    (Appeal No. 3.)
    Argued October 4, 1944;
    decided November 22, 1944.
    
      
      Edward G. Bathon, Charles R. Barrett, John N. Regan and Peter J. Baxter for appellants.
    
      Ignatius M. Wilkinson, Corporation Counsel (Francis A. Fullam, Jr., James Rail Prothero and Arthur R. Goldberg of counsel), for respondents.
   Orders affirmed, with costs; no opinion.

Concur: Lehman, Ch. J., Loughran, Rippey, Lewis, Conway and Desmond, JJ. Taking no part: Thacher, J.  