
    PORTO RICAN AMERICAN TOBACCO CO., RESPONDENT, v. THE ESSEX COUNTY BOARD OF TAXATION AND THE CITY OF NEWARK, APPELLANTS.
    Submitted October 27, 1939
    Decided January 25, 1940.
    For the appellants, James F. X. O’Brien.
    
    For the respondent, Parnell & Krueger.
    
   Per Curiam.

The judgment under review herein should be affirmed, for the reasons expressed in the opinion delivered per curiam in the Supreme Court.

For affirmance—The Chancellor, Chief Justice, Teenchard, Case, Donges, Heher, Porter, Hetfield, Dear, Wells, WolfsKeil, Hague, JJ. 12.

For reversal — None.  