
    No. 42.
    
      In re Assessment of Taxes, M. S. Grinbaum & Co., Limited.
    Appeal from Tax Appeal Court, First Taxation Division.
    Submitted January 13, 1902.
    Decided January 18, 1902.
    Stock of merchandise, returned at $124,842.82; assessed at $184,842.82. Valued by Tax Appeal Court at amount returned. Appeal by Assessor.
    
      Robertson & Wilder for Assessor. Hatch & Bittiman for tax-payer.
   Per Curiam.

Value placed ai $150,000.  