
    In the Matter of The Guardian Life Insurance Company of America, Respondent, against Lazarus Joseph, as Comptroller of the City of New York, Appellant.
    Argued April 20, 1948;
    decided May 20, 1948.
    
      
      John P. McGrath, Corporation Counsel (Isaac C. Bonner and Ira Wollison of counsel), for appellant.
    
      Ferdinand Tannenhaum, Joseph E. Crown, Joseph Eisner and Walter F. Sloan for respondent.
   Order affirmed, with costs; no opinion.

Concur: Lotjghean, Ch. J., Lewis, Conway, Desmond, Thacheb, Dye and Ftjld, JJ.  