
    TOWN OF KEARNY, PROSECUTOR-APPELLANT, v. DIVISION OF TAX APPEALS, ETC., DEFENDANTS-RESPONDENTS.
    Argued February 14, 1949
    Decided February 21, 1949.
    
      Mr. Joseph L. Lippman, argued the cause for the prosecutor-appellant (Mr. Louis J. Miller, attorney; Mr. Herbert H. Fine, on the brief).
    
      Mr. William H. Speer argued the cause for the defendants-respondents (Mr. Joseph V. Suter, attorney).
   Per Curiam.

The judgment will be affirmed for the reasons expressed in the opinion of Mr. Justice Wachenfeld in the former Supreme Court.

For affirmance: Chief Justice Vanderbilt and Justices Case, Oliphant, Burling, and Ackerson—5.

For reversal: None.  