
    The People of the State of New York ex rel. Empire Mortgage Company, Respondent, v. Jacob A. Cantor et al., as Commissioners of Taxes and Assessments of the City of New York, Appellants.
    
      Tax — assessment of real property — overvaluation.
    
    
      People ex rel. Empire Mortgage Co. v. Cantor, 197 App. Div. 437, affirmed.
    (Argued June 1, 1922;
    decided July 12, 1922.)
    Appeal from an order of the Appellate Division of the Supreme Court in the first judicial department, entered .July 1, 1921, which reversed on certiorari an order of Special Term confirming assessments for purpose of taxation for the year 1918 upon property of relator and reduced said assessments. The Appellate Division held that the assessments were based upon an overvaluation of the property.
    
      John P. O’Brien, Corporation Counsel (William H. King and Charles E. Lalanne of counsel), for appellants.
    
      Franklin Grady and Henry De Forest Baldwin for respondent.
   Order affirmed, with costs; no opinion.

Concur: Hiscock, Ch. J., Hogan, Cardozo, Pound, McLaughlin, Crane and Andrews, JJ.  