NICHOLAS G. RUTGERS ET AL., SUB. ADMRS., ETC., APPELLANTS, v. J. H. THAYER MARTIN, STATE TAX COMMISSIONER, RESPONDENT

Per Curiam.

The judgment under review herein should be affirmed, for the reasons expressed in the opinion delivered by Mr. Justice Donges in the Supreme Court. For affirmance — The Chancellor, Chiee Justice, Parker, Bodine, Pbrskie, P-orter, Colie, Dear, Wells, Woles-Keil, Raeeerty, Hague, Thompson, JJ. 13. For reversal — None.