
    The People of the State of New York ex rel. New York, Ontario and Western Railway Company, Respondent, against Sam Rosenshein et al., as Assessors of the Town of Fallsburgh, Sullivan County, et al., Appellants. (1937 Assessment.) The People of the State of New York ex rel. New York, Ontario and Western Railway Company, Respondent, against Bernard Keiles et al., as Assessors of the Town of Fallsburgh, Sullivan County, et al., Appellants. (1938 and 1939 Assessments.) The People of the State of New York ex rel. Frederic E. Lyford, as Trustee of the Estate of New York, Ontario and Western Railway Company, Respondent, against James C. Allen et al., as Assessors of the Town of Fallsburgh, Sullivan County, et al., Appellants. (1940 Assessment.)
   The court certifies that questions of law have arisen which in its opinion ought to be reviewed by the Court of Appeals. Present — Foster, P. J., Heffernan, Brewster, Santry and Bergan, JJ. [See 274 App.. Div. 396.]  