
    CLINTON TRUST COMPANY, APPELLANT, v. STATE BOARD OF TAX APPEALS ET AL., RESPONDENTS.
    Submitted May 31, 1940
    Decided October 10, 1940.
    For the appellant, Fred A. Lorentz.
    
    For the respondent, Arthur T. Vanderbilt.
    
   Per Curiam.

The judgment under review herein should be affirmed, for the reasons expressed in the opinion delivered by Mr. Justice Case in the Supreme Court.

For affirmance — The Chancellor, Chief Justice, Parker, Bomne, Donges, Pbrskie, Porter, Dear, Wells, WolfsKejl, Rafferty, Hague, JJ. 12.

For reversal — None.  