Majority
p. 818The People of the State of New York ex rel. Edward J. Rickert, Relator, v. State Tax Commission, Respondent.
Determination confirmed, with fifty dollars costs and disbursements. Cochrane, P. J., Hinman and Whitmyer, JJ., concur; McCann and Davis, JJ., dissent in part on the ground that the determination as to group 1, involving the Toma Development Co., Inc., mortgage, should be annulled on the authority of People ex rel. New York Title & Mortgage Co. v. State Tax Commission ( 220 App. Div. 396 ; affd., 245 N. Y. 603 ).