Opinion
Argued November 11, 1901
Decided November 22, 1901
John C. Davies, Attorney-General ( Henry B. Coman of counsel), for appellant.
Charles A. Collin for respondent.
Order modified so as to increase the amount of tax to $52,826, as agreed upon by counsel, and as so modified affirmed, with costs, on opinion below.
Concur: PARKER, Ch. J., O'BRIEN, BARTLETT, VANN and LANDON, JJ. Absent: HAIGHT, J. Not voting: MARTIN, J.