PEOPLE, W. N.Y. PENN. RY. v. STATE BD. OF TAX COMMR'S

Percy R. Smith

Harold J. Adams for relator, appellant

David Diamond, Corporation Counsel ( Herbert A. Hickman of counsel), for defendant, city of Buffalo, respondent

John J. Bennett, Jr., Attorney-General ( Timothy F. Cohan, James R. Creary

Henry Epstein of counsel), for defendant, State Tax Commission, respondent