GAINES, SILVEY & NICHOLS, INC., APPELLANT, v. STATE BOARD OF TAX APPEALS, RESPONDENT

Per Curiam.

The judgment under review herein should be affirmed, for the reasons expressed in the opinion delivered by Chief Justice Brogan in the Supreme Court. For affirmance—The Chancellor, Trenchard, Case, Donges, Perskie, Porter, Hetfield, Dear, Wells, WolfsKeil, Rafferty, Hague JJ. 12. For reversal — None.