
    The People of the State of New York ex rel. Long Island Railroad Company, Respondent, v. State Board of Tax Commissioners, Appellant. The City of New York, Appellant.
    
      People ex rel. Long Island R. R. Co. v. State Board Tax Comrs., 148 App. Div. 751, affirmed.
    (Argued January 6,1913;
    decided January 21, 1913.)
    Appeal from an order of the Appellate Division of the Supreme Court in the second judicial department, entered January 26, 1912, which affirmed an order of Special Term canceling an assessment for the purpose of taxation for the year 1906 against a special franchise of the relator.
    
      Thomas Carmody, Attorney-General (William A. McQuaid of counsel), for defendant, appellant.'
    
      Archibald R. Watson, Corporation Counsel (Curtis A. Peters and Addison B. Scoville of counsel), for city of New York, appellant.
    
      Alfred A. Gardner and Joseph F. Keany for respondent.
   Order affirmed, with costs, on opinion of Burr, J., below.

Concur: Cullen, Ch. J., Werner, Hiscock, Chase, Collin and Hogan, JJ. Absent: Willard Bartlett, J.  