Opinion
Argued April 16, 1914
Decided September 29, 1914
Thomas Carmody, Attorney-General ( William A. McQuade of counsel), for State Board of Tax Commissioners, appellant and respondent.
Frank L. Polk, Corporation Counsel ( Curtis A. Peters and Addison B. Scoville of counsel), for City of New York, appellant and respondent.
Joseph P. Cotton and George S. Franklin for relator, respondent and appellant.
Order affirmed, without costs, on opinion in People ex rel. Third Ave. R.R. Co. v. State Bd. of Tax Comrs. ( 212 N.Y. 472).
Concur: WERNER, HISCOCK, CHASE, COLLIN, CUDDEBACK and HOGAN, JJ. Not voting: WILLARD BARTLETT, Ch. J.