
    The People of the State of New York ex rel., The Spencerian Pen Company, Appellant and Respondent, v. Otto Kelsey, as Comptroller of the State of New York, Respondent and Appellant.
    
      People ex rel. Spencerian Pen Co. v. Kelsey, 105 App. Div. 133, affirmed.
    (Argued April 18, 1906;
    decided May 8, 1906.)
    Cross-appeals from an order of the Appellate Division of the Supreme Court in the third judicial department, entered July 6, 1905, which reversed a determination of the defendant in imposing an additional license fee upon the relator and affirmed his determination as to the amount of the franchise tax of said relator.
    
      Charles N. Judson for relator, appellant and respondent.
    
      Julius M. Mayer, Attorney-General (George E. Pierce of counsel), for defendant, respondent and appellant.
   Order affirmed, without costs to either party; no opinion.

Concur: Cullen, Ch. J., Gray, Edward T. Bartlett, Haight, Vann and Willard Bartlett, JJ. Not sitting: Chase, J.  