
    The People of the State of New York ex rel. The Niagara River Hydraulic Company, Respondent, v. James A. Roberts, as Comptroller of the State of New York, Appellant.
    
      People ex rel. Hydraulic Oo. v. Roberts, 30 App. Div. 180, affirmed.
    (Argued October 3, 1898;
    decided October 25, 1898.)
    Appeal from an order of the Appellate Division of the Supreme Court in the third judicial department, entered May 20, 1898, reversing on certiorari a determination of the state comptroller assessing a tax against the relator.
    
      G. D. B. Hasbrouok for appellant.
    
      Fdward G. Perkins and J. Burnet Nash, for' respondent.
   Order affirmed, with costs, on opinion below.'

All concur, except Martin, J., not sitting.  