
    The People of the State of New York ex rel. Bremerton Apartments, Inc., Appellant, against William W. Mills et al., Constituting the Tax Commission of the City of New York, Respondents. The People of the State of New York ex rel. Lochiel Apartments, Inc., Appellant, against William W. Mills et al., Constituting the Tax Commission of the City of New York, Respondents.
    Submitted January 13, 1947;
    decided February 28, 1947.
    
      
      Alfred H. HetJcin for appellants.
    
      Charles E. Murphy, Corporation Counsel (Morris Handel and William F. Murphy of counsel), for respondents.
   Orders affirmed, with costs; no opinion.

Concur: Loughean, Ch. J., Lewis, Conway, Desmond, Thacheb, D_yb and Fuld, JJ.  