
    JOHN MANEELY COMPANY, A CORPORATION OF THE STATE OF DELAWARE, PROSECUTOR, v. THE STATE BOARD OF TAX APPEALS OF NEW JERSEY AND WILLIAM D. KELLY, STATE TAX COMMISSIONER FOR NEW JERSEY, RESPONDENT.
    Submitted January term, 1944
    Decided April 24, 1944.
    Before Brogan, Chief Justice, and Justices Bodine and Colie.
    For the prosecutor, Joseph Bech Tyler.
    
    For the respondents, David T. Wilentz, Attorney-General (John Solan, of counsel).
   Per Curiam.

Upon an examination of the facts and the law of this case we aré of the view that the matter was correctly decided by the State Board of Tax Appeals of New Jersey' whose opinion is reported in 21 N. J. Mis. R. 229. The writ of certiorari is therefore dismissed and the tax judgment affirmed, for the reasons expressed in the opinion of the State Board of Tax Appeals of New Jersey.  