
    NICHOLAS G. RUTGERS ET AL., SUB. ADMRS., ETC., APPELLANTS, v. J. H. THAYER MARTIN, STATE TAX COMMISSIONER, RESPONDENT.
    Argued October 23 and 24, 1941 —
    Decided January 9, 1942.
    Por the appellants, B. E. & A. D. Watson.
    
    Por the respondent, David T. Wilenlz, Attorney-General, and. William, A. Moore, special counsel.
   Per Curiam.

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

For affirmance — The Chancellor, Chiee Justice, Parker, Bodine, Pbrskie, P-orter, Colie, Dear, Wells, Woles-Keil, Raeeerty, Hague, Thompson, JJ. 13.

For reversal — None.  