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NEWARK FIRE INSURANCE COMPANY, APPELLANT, v. STATE BOARD OF TAX APPEALS ETAL., RESPONDENTS.

PER CURIAM.

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

For affirmance — THE CHANCELLOR, CHIEF JUSTICE, TRENCHARD, PARKER, DONGES, PORTER, HETFIELD, DEAR, WELLS, WOLFSKEIL, RAFFERTY, JJ. 11.

For affirmance as to first and third parts only — WALKER, J. 1.

For reversal as to second part — WALKER, J. 1.

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NEWARK FIRE INS. CO. v. STATE BD. OF TAX APPEALS
(Apr 29, 1938)