The People of the State of New York ex rel. Samuel Untermyer et al., as Executors of and Trustees under the Will of Samuel Untermyer, Deceased, et al., Appellants, against Arthur J. McGregor, as Acting Commissioner of Assessment and Taxation of the City of Yonkers, Respondent. (1942 Assessment Proceeding No. 1.) [847, 919, 967 No. Broadway - 847, 848, 919, 920 Warburton Ave.- 1, 32 Water Grant.]; The People of the State of New York ex rel. Samuel Untermyer Park & Gardens, a Charitable Membership Corporation, Appellant, against Arthur J. McGregor, as Acting Commissioner of Assessment and Taxation of the City of Yonkers, Respondent. (1943 Assessment Proceeding No. 2.) [847, 919, 967 No. Broadway - 847, 848, 919, 920 Warburton Ave.- 1, 32 Water Grant.]

The People of the State of New York ex rel. Samuel Untermyer et al., as Executors of and Trustees under the Will of Samuel Untermyer, Deceased, et al., Appellants, against Arthur J. McGregor, as Acting Commissioner of Assessment and Taxation of the City of Yonkers, Respondent. (1942 Assessment Proceeding No. 1.) [847, 919, 967 No. Broadway — 847, 848, 919, 920 Warburton Ave.— 1, 32 Water Grant.] The People of the State of New York ex rel. Samuel Untermyer Park & Gardens, a Charitable Membership Corporation, Appellant, against Arthur J. McGregor, as Acting Commissioner of Assessment and Taxation of the City of Yonkers, Respondent. (1943 Assessment Proceeding No. 2.) [847, 919, 967 No. Broadway — 847, 848, 919, 920 Warburton Ave.— 1, 32 Water Grant.] [MAJORITY] —Motion for leave to appeal to the Court of Appeals granted. Present — Close, P. J., Hagarty, Johnston, Adel and Lewis, JJ. [See ante, p. 779.]