
    The New York Board of Fire Underwriters, Respondent, v. A. Foster Higgins et al., Doing Business as Higgins & Cox, Appellants.
    
      FT. Y. Bowrd of Fire Underwriters v. Higgins, 130 App. Div. 78, affirmed.
    (Argued Hay 13, 1910;
    decided May 31, 1910.)
    Appeal from a judgment of the Appellate Division of the Supreme Court in the first judicial department, entered January 16, 1909, in favor of plaintiff, upon the submission of a controversy, under section 1279 of the Code of Civil Procedure, as to whether the defendants are liable for a penalty in failing to make return to the plaintiff as to insurance premiums received by them as attorneys in fact of the “ United States Lloyds.”
    
      Archibald Q. Thacher for appellants.
    
      David liumsey and John 8. Sheppard, Jr., for resjiondent.
   Judgment affirmed, with costs; no opinion.

Concur: Haight, Werner, Willard Bartlett, Hiscook and Chase, JJ.; Cullen, Ch. J., concurs on the ground that while the marine policies of defendant do not fall within the statute, the automobile policies do.  