
    The People of the State of New York ex rel. New York Water Service Corporation, Borough of Brooklyn, Appellant, v. John P. Hennessey and Others, as Tax Commissioners of the State of New York, Constituting the State Tax Commission of the State of New York, Respondents.
   Order unanimously affirmed, with costs, on the ground that section 46 of the Tax Law controls. Present — Hill, P. J., Rhodes, Crapser, Bliss and Heffernan, JJ.  