Order affirmed, without costs, in the following memorandum: The legislative grant to the State Comptroller, under subdivision 2 of section 173 of the Town Law, of power to approve or disapprove fire districts was constitutionally valid as incidental to the Comptroller’s “ powers and duties pertaining to or connected with the assessment and taxation of real estate ” (N. T. Const, art. V, § 1). No opinion.

Concur: Chief Judge Desmond and Judges Dye, Fuld, Froessel, Van Voorhis, Burke and Foster.