PEOPLE EX REL. HEYDEN CHEMICAL CO. v. LAW

Per Curiam.

The relator having no real or tangible property within the State is subject to the minimum tax of ten dollars. (Tax Law, § 214.)

The order appealed from should be reversed, with costs in this court and in the Appellate Division, and the determination of the State Tax Commission modified by reducing the tax to ten dollars.

Concur: CARDOZO, Ch. J., POUND, CRANE, ANDREWS, LEHMAN and O'BRIEN, JJ. Not sitting: KELLOGG, J.

Ordered accordingly.