
    The People of the State of New York ex rel. New York Central Railroad Company, Appellant, against State Tax Commission, Respondent.
    Argued October 2, 1940;
    decided October 18, 1940.
    
      K. O. Mott-Smith, F. L. Wheeler and Clive C. Handy for appellant.
    
      John J. Bennett, Jr., Attorney-General (Edward J. Grogan, Jr., Timothy F. Cohan and Henry Epstein of counsel), for respondent.
   Order affirmed, with costs; no opinion.

Concur: Lehman, Ch. J., Loughran, Finch, Rippey, Sears, Lewis and Conway, JJ.  