
    J. H. THAYER MARTIN, STATE TAX COMMISSIONER OF THE STATE OF NEW JERSEY, DEFENDANT-PETITIONER, v. ELIAS H. BIRD AND GEORGE M. GRIFFEN, INDIVIDUALLY AND AS EXECUTORS UNDER THE LAST WILL AND TESTAMENT OF ELIZA A. VANDERBEEK, DECEASED, PROSECUTORS-RESPONDENTS.
    Submitted January 21, 1941
    Decided May 12, 1941.
    Before Justices Case, Donges and Heheb.
    For the State Tax Commissioner, David T. Wilentz, Attorney-General, and William A. Moore.
    
    Por the prosecutors of the writ, George W. V. Moy.
    
   Per Curiam.

The proceedings below are, we find, without error. The decree is affirmed, for the reasons expressed in the opinion of the Prerogative Court.  