Order of Appellate Division reversed and determination of State Tax Commission annulled, with costs in the Appellate Division and this court, on authority of People ex rel. N. Y. Title & Mortgage Co. v. State Tax Comm. (220 App. Div. 396; affd., 245 N. Y. 603).

Concur: Cardozo, Ch. J., Pound, Crane, Andrews, Lehman, Kellogg and O’Brien, JJ.