EDWARD L. VOORHEES ET AL., ETC., APPELLANTS, v. WILLIAM D. KELLY, 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 Case in the Supreme Court. • For affirmance — The Qhiee Justice, Bodinb, Heher, Porter, Dear, Wells, Raeeerty, Hague, Dill, JJ. 9.

For reversal — Hone.