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The People of the State of New York Ex Rel. Mary H. Cunningham Et Al., Respondents, v. Thomas L. Feitner Et Al., Constituting the Board of Taxes and Assessments of the City of New York, Appellants; Same, Respondents, v. Same, Appellants; Same, Respondents, v. Same, Appellants; The People of the State of New York Ex Rel. Mary H. Cunningham Et Al., Respondents, v. James L. Wells Et Al., as Commissioners of Taxes and Assessments of the City of New York, Appellants; The People of the State of New York Ex Rel. the American Manufacturing Company, Respondent, v. James L. Wells Et Al., as Commissioners of Taxes and Assessments of the City of New York, Appellants; The People of the State of New York Ex Rel. the American Manufacturing Company, Respondent, v. Frank A. O’Donnel Et Al., as Commissioners of Taxes and Assessments of the City of New York, Appellants; Same, Respondent, v. Same, Appellants