
    The People of the State of New York ex rel. Oscar J. Brand, Relator, v. M. Frank Loughman and Others, Constituting the State Tax Commission, Respondents.
    
    
      
       Mod., 249 N. Y. 409.
    
   Determination confirmed, with fifty dollars costs and ursements, on the authority of People ex rel. Kohlman & Co. v. Law (239 N. Y. 346). Van Kirk, P. J., Hinman, Whitmyer and Hasbrouek, JJ., concur; Hill, J., dissents.  