The judgment under review herein should be affirmed, -for the reasons stated in the opinion delivered by Mr. Justice Katzenbach in the Supreme Court touching the imposition of a transfer tax upon the bequest to the Newr Jersey Society for the Prevention of Cruelty to Animals.

For affirmance — The Chancellor,. Ci-iiee Justice, SWAYZE, TRENCHAED, PARKER, BERGEN, MlNTURN, WHITE, Heppeni-ieimer, Gardner, Ackerson, Van Buskirk, JJ. 12.

For reversal — None.