Majority
p. 888The People of the State of New York ex rel. Universal Business Corporation, Relator, v. Richard J. Lewis, as Commissioner of Assessments of the City of Albany, New York, and Others, Appellants.
Judgment modified, on the law, by directing that the assessment for the year 1933 of the premises No. 11 New Scotland avenue be corrected by reducing the assessment from $10,000. to $5,000, and as so modified affirmed, with costs to the petitioner. The modification is made upon the same legal ground as that stated in Matter of Wright v. Comr. of Assessment & Taxation [ante, p. 886], decided herewith. The court disapproves of that portion of the decision entitled “ Conclusions of Law,” designated as “First,” “Second” and “Third.” Hill, P. J., Rhodes, McNamee, Crapser and Bliss, JJ., concur.