Opinion
Argued May 3, 1927
Decided May 31, 1927
Appeal from the Supreme Court, Appellate Division, First Department.
Albert Ottinger, Attorney-General ( Robert S. Conklin of counsel), for State Tax Commission, appellant.
George P. Nicholson, Corporation Counsel ( William H. King and Joseph A. Dodin of counsel), for city of New York, appellant.
Edward W. Beattie, James F. McIvor and Charles T. Russell for respondent.
Order in each proceeding affirmed, with costs; no opinion.
Concur: CARDOZO, Ch. J., POUND, CRANE, ANDREWS, LEHMAN, KELLOGG and O'BRIEN, JJ.