JERSEY CITY v. DIVISION OF TAX APPEALS

PER CURIAM.

The judgment under review is affirmed for the reasons expressed in the opinion of Judge Bigelow in the Superior Court, Appellate Division.

For affirmance — Chief Justice VANDERBILT, and Justices CASE, HEHER, OLIPHANT, WACHENFELD, BURLING and ACKERSON — 7.

For reversal — None.