In each proceeding determination of Tax Commission modified and tax restated as reported by the relator, with costs to appellant in the Appellate Division and in this court, on the authority ofPeople ex rel. Ducas Co. v. State Tax Commission (260 N.Y. 525). No opinion.

Concur: POUND, Ch. J., CRANE, LEHMAN, KELLOGG, O'BRIEN, HUBBS and CROUCH, JJ.