Order reversed, with $10 costs and disbursements, and motion granted, with $10 costs, upon the authority of the decision rendered at this term of court in People ex rel. Buffalo Gas Co. v. State Board of Tax Commissioners, 137 App. Div. 358, 121 N. Y. Supp. 782.
SPRING and KRUSE, JJ., dissent, upon the grounds stated in the dissenting memorandum by SPRING, J., in that case.