
    JOHN O. H. PITNEY AND JOHN R. HARDIN, EXECUTORS OF THE LAST WILL AND TESTAMENT OF MARCUS L. WARD, DECEASED, RESPONDENTS, v. NEWTON A. K. BUGBEE, COMPTROLLER OF THE TREASURY OF THE STATE OF NEW JERSEY, APPELLANT.
    Submitted March 26, 1923
    Decided April 17, 1923.
    On appeal from the Supreme Court, whose opinion is reported ante p. 116.
    For the appellant, Thomas F. McCran, Attorney-general.
    For the .respondents, Pitney, Hardin cG Bhinner and Corwin Howell.
    
   Per Curiam.

The judgment under review herein should be affirmed, -for the reasons stated in the opinion delivered by Mr. Justice Katzenbach in the Supreme Court touching the imposition of a transfer tax upon the bequest to the Newr Jersey Society for the Prevention of Cruelty to Animals.

For affirmance — The Chancellor,. Ci-iiee Justice, SWAYZE, TRENCHAED, PARKER, BERGEN, MlNTURN, WHITE, Heppeni-ieimer, Gardner, Ackerson, Van Buskirk, JJ. 12.

For reversal — None.  