
    The People of the State of New York ex rel. The Royal Bank of Canada, Appellant, v. Michael F. Loughman et al., as Commissioners of Taxes of the State of New York, Respondents.
    (Argued May 5, 1930;
    decided June 3, 1930.)
    
      William E. Sims and Charles M. Kritzman fox appellant.
    
      Hamilton Ward, Attorney-General (Henry S. Manley of counsel), for respondent.
   Order affirmed, with costs; no opinion.

Concur: Cardozo, Ch. J., Pound, Crane, Kellogg, O’Brien and Hubbs, JJ. Not sitting: Lehman, J.  