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WILLIAM SOHMER, as Comptroller of the State of New York, Appellant, v. ROBERT Y. HEBDEN et al., Respondents.

Judgment reversed, with costs, on dissenting opinion of WOODWARD, J., below, and judgment directed for the plaintiff.

Concur: WILLARD BARTLETT, Ch. J., HOGAN, CARDOZO and SEABURY, JJ. Dissenting on opinion of KELLOGG, J., below: HISCOCK, CHASE and CUDDEBACK, JJ.

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SOHMER v. HEBDEN
(Dec 7, 1915)