
    SOMERS LUMBER COMPANY, RESPONDENT, v. STATE BOARD OF TAXES AND ASSESSMENT, APPELLANT.
    Argued May 27, 1931
    Decided February 1, 1932.
    For the respondent, Cole & Cole.
    
    For the appellant, William A. Stevens, attorney-general, and John Solan.
    
   Per Curiam.

The judgment under review herein should be affirmed, for reasons expressed in the per cumam opinion filed in the Supreme Court.

For affirmance — Trenchard, Lloyd, Case, Daly, Donges, Van Buskirk, Kays, Hetfield, Dear, Wells, JJ. 10.

For reversal — None.  