The opinion of the court was delivered

This case is controlled by Walter Reade, Inc. v. Township of Dennis, 36 N. J. 435, decided this day. The judgment of the Division of Tax Appeals is reversed with directions to vacate the assessment. Do costs.

For reversal—Chief Justice Weintraub, and Justices Jacobs, Francis, Proctor, Haul, Sohettino and Haneman—7.

For affirmance—Done.