
    EDWARD L. VOORHEES ET AL., ETC., APPELLANTS, v. WILLIAM D. KELLY, STATE TAX COMMISSIONER, RESPONDENT.
    Argued October 19, 1943
    Decided January 27, 1944.
    For the appellants, Walter E. Cooper.
    
    For the respondent, David T. Wilentz, Attorney-General.
   Per Curiam.

The judgment under review herein should be affirmed, for the reasons expressed in the opinion delivered by Mr. Justice Case in the Supreme Court.

For affirmance — The Qhiee Justice, Bodinb, Heher, Porter, Dear, Wells, Raeeerty, Hague, Dill, JJ. 9.

For reversal — Hone.  