
    Sharwell Tobacco Co., Appellant, v. Bowers, Tax Commr., Appellee.
    (No. 37440
    Decided December 19, 1962.)
    
      
      Messrs. Topper <3 Alloway, Mr. James F. DeLeone and Mr. John M. Tobin, for appellant.
    
      Mr. Mark McElroy, attorney general, Mr. Joseph L. White and Mr. John J. Lokos, for appellee.
   Per Curiam.

This court is of the opinion that the decision of the Board of Tax Appeals is neither unlawful nor unreasonable, and it is hereby affirmed.

Decision affirmed.

Weygandt, C. J., Zimmerman, Matthias, Kerns, O’Neill and Griffith, JJ., concur.

Taft, J., concurs in the judgment.

Kerns, J., of the Second Appellate District, sitting by designation in the place and stead of Herbert, J.  