
    PEOPLE ex rel. MANHATTAN RY. CO., Respondent, v. BARKER et al., Commissioners of Taxes, etc., Appellants.
    (Supreme Court, General Term, First Department.
    April 11, 1895.)
    Certiorari by the Manhattan Railway Company against Edward P. Barker and others, commissioners of taxes and assessments, to réview an assessment on relator’s personal property of taxes for the year 1894.
    David J. Dean, for appellants.
    Julien T. Davies, for respondent.
   PER CURIAM.

Upon an examination of the facts disclosed by the record upon appeal herein, we are unable to perceive any substantial difference between the case at bar and that of People v. Barker, 144 N. Y. 94, 39 N. E. 13. With a change of figures, the opinion seems entirely applicable to the facts and circumstances presented by the record before us. Following the conclusion reached in that case by the court of appeals, it would seem that the tax commissioners had a right to levy the assessment which they did, and the order vacating the same was erroneous. The order appealed from should be reversed, wth costs and disbursements.  