Determination unanimously confirmed, with fifty dollars costs and disbursements, on the authority of Matter of Lee v. Gilchrist (215 App. Div. 576; affd., 244 N. Y. 514); People ex rel. Speyer v. Gilchrist (219 App. Div. 155; affd., 245 N. Y. 609); People ex rel. Gwathmey v. State Tax Commission (221 App. Div. 812; affd., 251 N. Y. 545); People ex rel. Bass v. Loughman (244 id. 513).