
    In the Matter of Toch Realty Company et al., Respondents. James A. Higgins, as Commissioner of Accounts of the City of New York, Appellant.
    (Argued May 11, 1931;
    decided June 2, 1931.)
    
      
      Arthur J. W. Hilly, Corporation Counsel (.Leonard M. Wallstein, William E. C. Mayer, J. Joseph Lilly and Ralph M. Frink of counsel), for appellant.
    
      Ferdinand I. Haber, Edward W. Murphy and Francis P. O’Connor for respondents.
   Order of the Appellate Division reversed and that of the Special Term affirmed, with costs in this court and in the Appellate Division, on the opinion in Matter of Edge Ho Holding Corp. (256 N. Y. 374); no opinion.

Concur: Cardozo, Ch. J., Pound, Crane, Lehman, Kellogg, O’Brien and Hubbs, JJ.  