
    THE CITY OF NEWARK, A MUNICIPAL CORPORATION, PROSECUTOR-APPELLANT, v. J. H. THAYER MARTIN, STATE TAX COMMISSIONER, ET AL., DEFENDANTS-RESPONDENTS.
    Argued February 4, 1941
    Decided April 3, 1941.
    For the appellant, James F. X. O’Brien (Joseph A. Ward, of counsel).
    For the respondent Cities of Elizabeth, New Brunswick, Trenton, Hackensack, Burlington, the Towns of Montclair, Morristown, Westfield, the Borough of Somerville and other municipalities, Herbert J. Hannoch.
    
    For the respondent City of Paterson, John F. Evans.
    
    For the respondent City of Plainfield, William Newcorn.
    
    For the respondent Borough of Sayreville, Joseph T. Karcher.
    
    Of counsel for the foregoing respondents, Herbert P. Hannoch and Morris Weinstein.
    
   Per Curiam.

These cases are ruled by the determination reached by this court in the case of City of Jersey City et al. v. Martin, expressed in an opinion filed this day, 126 N. J. L. 353; and the judgments are accordingly affirmed.

For affirmance — The Chancellor, Chief Justice, Parker, Case, Donges, Heher, Perskie, Colie, Dear, Wells, WolfsKeil, Rafferty, Hague, Thompson, JJ. 14.

For reversal — None.  