
    The People of the State of New York ex rel. The Tomkins Cove Stone Company, Appellant, v. Martin Saxe et al., as the State Tax Commission, Respondents.
    (Argued June 6, 1917;
    decided July 11, 1917.)
    
      People ex rel. Tomkins Cove Stone Co. v. Saxe, 176 App. Div. 1, affirmed.
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered January 3, 1917, which confirmed a determination of the state tax commission reducing and confirming as reduced a franchise tax against the relator. Exemption was claimed upon the ground that the whole of relator’s capital was actually employed in this state in manufacturing and in the sale of the product of such manufacturing.' The point at issue was whether the making of road metals and concrete aggregate as carried on by relator was in fact a manufacture.
    
      John De Witt Warner for appellant.
    
      Merton E. Lewis, Attorney-General (James T. Cross of counsel), for respondents.
   Order affirmed, with costs; no opinion.

Concur: Chase, Collin, Cardozo, Pound, McLaughlin, Crane and Andrews, JJ.  