
    GAINES, SILVEY & NICHOLS, INC., APPELLANT, v. STATE BOARD OF TAX APPEALS, RESPONDENT.
    Submitted October 27, 1939
    Decided January 25, 1940.
    For the appellant, Joseph C. Paul.
    
    For the respondent, David T. Wilentz (John Solan, of counsel).
   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.  