Citation Codes Equivalent Citations citation codes Attorney(S) Everett D. Mereness Milo R. Kniffen for Sharon J. Mauhs for See more information ... Smart Summary Please sign up to generate summary. WILLIAM H. LOWE, Respondent, v. OZIAS R. SHELDON et al., Appellants, Impleaded with Others. Per Curiam. We are in agreement with the Appellate Division in the conclusion which it reached. We are of the opinion, however, that the amendment of section 139 of the Tax Law (Cons. Laws, ch. 60), under the facts of this case, effected a mere change of procedure and was, therefore, constitutional even between private parties. (Cf. Curtis v. Whitney, 80 U.S. 68; Conley v. Barton, 260 U.S. 677.) The judgment should be affirmed, with costs. CRANE, Ch. J., LEHMAN, O'BRIEN, HUBBS, LOUGHRAN, FINCH and RIPPEY, JJ., concur. Judgment affirmed, etc.