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 MortgageCo. 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.