We agree with the Appellate Division that the challenged statute (L. 1935, ch. 449) attempts to transfer to a board to be appointed by State officers essential functions theretofore belonging to the Assessors of the city of Syracuse and is, therefore, invalid. (N. Y. Const, art. X, § 2; People v. Raymond, 37 N. Y. 428; People ex rel. Metropolitan St. Ry. Co. v. State Board of Tax Commissioners, 174 N. Y. 417. See Prescott v. Ferris, 251 App. Div. 113.) We pass on no other issue.

The order should be affirmed, without costs, and the questions certified answered in the affirmative.

Crane, Ch. J., Lehman, O’Brien, Hubbs, Loughran, Finch and Rippey, JJ., concur.

Order affirmed, etc.