
    The People of the State of New York ex rel. Tetragon Company, Respondent, v. William Sohmer, as Comptroller of the State of New York, Appellant.
    (Argued January 4, 1915;
    decided January 19, 1915.)
    
      People ex rel. Tetragon Co. v. Sohmer, 162 App. Div. 433, affirmed.
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 23, 1914, which annulled, on certiorari, a determination of the state comptroller imposing a franchise tax upon the relator.
    
      James A. Parsons, Attorney-General (Franklin Kennedy of counsel), for appellant.
    
      Herbert Parsons, Tompkins Mcllvaine and Hiram Barney for respondent.
   Order affirmed, with costs; no opinion.

Concur: Willard Bartlett, Ch. J., Hiscock, Chase, Collin, Hogan, Miller and Cardozo, JJ.  