
    The People of the State of New York ex rel. Coney Island Jockey Club, Appellant, v. William Sohmer, as Comptroller of the State of New York, Respondent.
    
      People ex rel. Coney Island Jockey Club v. Sohmer, 155 App. Div. 842, affirmed.
    (Argued January 5, 1914;
    decided January 20, 1914.)
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered March 11, 1913, which confirmed a determination of the state comptroller refusing to revise a franchise tax assessed against the relator for the year ending October 31, 1911.
    
      Latham G. Heed for appellant.
    
      Thomas Carmody, Attorney-General (Franklin Kennedy of counsel), for respondent.
   Order affirmed, with costs, on opinion of Lyon, J., below.

Concur: Willard Bartlett, Ch. J., Chase, Collin, Cuddeback and Miller, JJ. Not voting: Hiscock, J. Absent: Werner, J.  