
    NEWARK FIRE INSURANCE COMPANY, APPELLANT, v. STATE BOARD OF TAX APPEALS ET AL., RESPONDENTS.
    Submitted February 11, 1938 —
    Decided April 29, 1938.
    For the appellant, Arthur T. Vanderbilt.
    
    For the respondents, James F. X. O’Brien.
    
   Per Curiam.

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

For affirmance — The Ohakcellob. Chiee Justice, Tbenchaed, Paekeb, Donges, Poetee, Heteield, Deab, Wells, WolesKeil, Raeeeety, JJ. 11.

For affirmance as to first and third parts only — Walkeb, J. 1.

For reversal as to second part- — Walkee, J. 1.  