
    The People of the State of New York ex rel. Beacon Hotel Corporation, Respondent, against Joseph Lilly et al., Constituting the Tax Commission of the City of New York, Appellants.
    Argued November 21, 1945;
    decided December 6, 1945.
    
      Ignatius M. Wilkinson, Corporation Counsel {Philip A. Paul-son, Leo Brown and Richard, L. Baltimore, Jr., of counsel), for appellants.
    
      Abraham J. IIalprin, Sidney Harris and Isidore Sohn for respondents.
   Order affirmed, with costs; no opinion.

Concur: Lotjghran, Ch. J., Lewis, Conway, Desmond, Thaoher and Dye, JJ. Taking no part: Medalie, J.  