On Rehearing.

For the reasons set forth in the opinion of Mr. Justice Souris in this case on its original hearing (1968), 380 Mich 390, and my opinion on rehearing in Fisher-New Center Company v. State Tax Commission, 381 Mich 713, in which the *719record and proceedings before the State tax commission are so markedly similar to those in the instant case, I would reverse and remand for rehearing before the State tax commission in accordance with the hearing procedures suggested in the Souris opinions in this case and in Fisher-New Center Company v. State Tax Commission (1969), 380 Mich 340.

Costs to plaintiff.

(dissenting). In this cause rehearing was granted May 6, 1968, Justices T. M. Kavanagh, Adams, and T. E. Brennan dissenting. For the reasons set forth in the majority opinion of this Court in Pantlind Hotel Company v. State Tax Commission (1968), 380 Mich 390, and in the opinion in Allied Supermarkets, Inc., v. State Tax Commission (1969), 381 Mich 693, 696, we should affirm, on rehearing, the decisions (1) of the Court of Appeals with regard to the personal property assessment and (2) of the State tax commission with regard to the real property assessment.

Appellees should have costs of rehearing.