
    Tax Review Board of Philadelphia, Appellant, v. Automatic Plating Company.
    Argued June 18, 1965.
    
      Levy Anderson, First Deputy Oily Solicitor, with him Richard B. Pearl, Assistant City Solicitor, and Edward G. 
      
      Bauer, Jr., City Solicitor, for appellant; John W. Frommer, Jr., with him Dilworth, Paooson, Kalish, Kohn <£• Dilles, for appellee.
   Per Curiam :

The sis judges who heard the argument of this appeal being equally divided in opinion, the order of the court below is affirmed.

Hoeeman, J., absent.  