
    Filed May 8, 1894.
    The People ex rel. Singer Manufacturing Company, App’lt, v. Edward Wemple, as Comptroller, etc., Resp’t.
   Putnam, J.

I think the determination of the comptroller should be reversed, with the usual costs, for the reasons stated in opinion in case between the same parties, and standing as Mo. 2 on the calendar. 60 St. Rep. 662. Herrick, J., concurs.

Mayham. P. J. (dissenting).

This case does not differ essentially from one of the same title argued with this' and standing as Mo. 2 on the calendar, (60 St. Rep. 602), which has been considered and disposed of at this term, and consequently no opinion is required herein. The determination of the comptroller is confirmed, with §10 costs and printing disbursements in favor of the respondent.  