The judgment of the Supreme Court is affirmed for the reasons stated in the ease of Commercial Trust Co. v. Hudson County Board of Taxation, decided January 7th, 1915, ante p. 179.

For affirmance—The Chancellor, Chief Justice, Garrison, Trenchard, Bergen, Minturn, Kalisch, Black, Bogert, Yredenburgh, White, Heppenheimer, Williams, JJ. 13.

For reversal—None.