
    The People of the State of New York ex rel. The New England Loan and Trust Company, Appellant, v. James A. Roberts, as Comptroller of the State of New York, Respondent.
    
      People ex rel. N. M. Loan Oo. v. Roberts, 35 App. Div. 16, affirmed.
    (Submitted June 6, 1898;
    decided June 21, 1898.)
    Appeal from an order of the Appellate Division of the-Supreme Court in the third judicial department, entered January 24, 1898, affirming on certiorari a determination of the state comptroller assessing a corporation tax upon appellant for the year ending November 1, 1896.
    
      Frederick R. Coudert, Jr., Chas. Fred. Adams and Harmon S. Graves for appellant.
    
      T. E. Hancock for respondent.
   Order affirmed, with costs, on opinion below.

All concur, except O’Brien, J., not voting.  