
    GILBERT et al., tax-assessors, v. NORTHWESTERN MUTUAL LIFE INSURANCE CO.
    
      No. 13155.
    March 13, 1940.
    Judge Pratt was designated for this case, instead of Justice Duckworth, disqualified.
    
      Spalding, Sibley, Troutman & Brock, E. Harold Sheals, IF. S. Northcutt, and Standish Thompson, for plaintiffs.
    
      MacDougald, Troutman <& Arkwright, for defendant.
   Pratt, Judge.

The answer to the question propounded depends on a determination of the powers conferred by statute upon the board of arbitrators provided by section 6 of the tax-equalization act (Ga. L. 1913, p. Í23; Code, § 92-6912). Whether or not other reasons urged are meritorious, it follows from what is stated in the headnotes that the certified question must be

Answered in the negative.

Reid, G. J., Atkinson, P. J., and Bell, Jenkins, and Grice, JJ., concur.  