
    The People of the State of New York ex rel. Lincoln Trust Company, Appellant, v. Martin H. Glynn, as Comptroller of the State of New York, Respondent.
    
      People ex rel. Lincoln Trust Co. v. Glynn, 132 App. Div. 546, affirmed.
    (Argued February 7, 1910;
    decided February 22, 1910.)
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 20,1909, which confirmed a determination of the defendant in assessing a franchise tax against the relator.
    
      Latham G. Reecl for appellant.
    
      Edioard R. O'Malley, Attorney-General (Edward II. Letehworth of counsel), for respondent.
   Order affirmed, with costs, on opinion of Smith, P. J., helow.

Concur: Cullen, Cli. J., Haigi-it, Vann, Werner, Willard Bartlett, PIiscook and Chase, JJ.  