The judgment under review, in this case, is reversed, for the reasons stated in Town of West Orange et al. v. State Board ofTax Appeals, 115 N.J.L. 396; 180 Atl. Rep. 770, and affirmed by this court in 116 N.J.L. 414.

For affirmance — None.

For reversal — THE CHANCELLOR, CHIEF JUSTICE, LLOYD, DONGES, HEHER, PERSKIE, HETFIELD, DEAR, WELLS, WOLFSKEIL, RAFFERTY, JJ. 12. *Page 507