
    The People of the State of New York ex rel. Victor Koechl and Company, Appellant, v. William J. Morgan, as Comptroller of the State of New York, Respondent.
    (Argued January 9, 1906;
    decided January 23, 1906.)
    
      People ex rel. Koechl & Co. v. Morgan, 96 App. Div. 110, affirmed.
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered September 23, 1904, which modified and affirmed as modified a determination of the defendant assessing a franchise tax upon the relator.
    
      Edmund L. Cole for appellant.
    
      Julius M. Mayer, Attorney-General (Horace McGuire of counsel), for respondent.
   Order affirmed, with costs, on opinion below.

Concur: Cullen, Ch. J., O’Brien, Haight, Vann, Werner, Willard Bartlett and Hiscock, JJ.  