The judgment of the Law Division is af-

firmed for the reasons stated in the opinion of Judge Artaserse, Theurer v. Borrone, 81 N. J. Super. 188 (Law Div. 1963).

On the cross-appeal of the intervening taxpayers concerning assessment of costs, the order of the trial judge is affirmed, there being no showing of mistaken exercise of discretion in relation to the determination thereon.

No costs on the cross-appeal. Costs on the main appeal to go as of course.