It was not necessary for the respondent to show by conclusive proof that the assessments of which it complained were erroneous, but only by a mere preponderance of the credible evidence. (People ex rel. Wallington Apartments, Inc. v. Miller, 288 N. Y. 31.) The respondent sustained the required burden of proof and no material error was comihitted by the referee in the admission or exclusion of evidence. Present — Lazansky, P. J., Carswell, Johnston, Adel and Close, JJ.