
    COMMERCIAL CASUALTY INSURANCE COMPANY, APPELLANT, v. STATE BOARD OF TAX APPEALS ET AL., RESPONDENTS.
    Argued February 3, 1938 —
    Decided April 29, 1938.
    For the appellant, Lum, Tamblyn & Fairlie.
    
    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 Heher in the Supreme Court.

For affirmance — The Chancellor, Chief Justice, Pabkee, Case, Douges, Heteield, Deak, Wells, WolesKeil, Raeeeett, JJ. 10.

For reversal — None.  