
    The People of the State of New York ex rel. City Bank Farmers Trust Company, as Trustee, Appellant, against William S. Miller et al., Constituting the Tax Commission of the City of New York, Respondents.
    Argued January 15, 1945;
    decided March 1, 1945.
    
      
      Alfred H. Hetkin and Alexander Rubin for appellant.
    
      Ignatius M. Wilkinson, Corporation Counsel (Oscar L. Tucker, Arthur H. Goldberg and Philip A. Paulson of counsel), for respondents.
   Order affirmed, with costs; no opinion.

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