Determination of the Comptroller of the City of New York unanimously annulled, with fifty dollars costs and disbursements to the petitioner, and the respondents directed to refund petitioner’s deposit with interest, on the authority of Puget Sound Co. v. Tax Commission (302 U. S. 90). Settle order on notice. Present — Martin, P. J., Townley, Glennon, Untermyer and Dore, JJ,.