PEOPLE v. S. TAX COMM

Per Curiam.

The order of the Appellate Division should be affirmed, with costs. We do not consider what effect, if any, chapter 180 of the Laws of 1810 and chapter 257 of the Laws of 1824 might have upon the conclusion reached by us. The case was not tried upon the theory that either statute was material, nor is such a claim argued before us by the Attorney-General.

HISCOCK, Ch. J., CARDOZO, POUND, McLAUGHLIN, CRANE, ANDREWS and LEHMAN, JJ., concur.

Order affirmed.