Decided: January 5, 1942.
CENTRAL HANOVER BANK AND TRUST COMPANY, ETC., GEORGE CHEW ATKINS AND JOHN NORTON ATKINS, AS EXECUTORS UNDER THE LAST WILL AND TESTAMENT OF GEORGE W. E. ATKINS, DECEASED, AND GEORGE CHEW ATKINS AND JOHN NORTON ATKINS, INDIVIDUALLY, PROSECUTORS,
J. H. THAYER MARTIN, STATE TAX COMMISSIONER, LUTHER A. CAMPBELL, ORDINARY, AND THOMAS A. MATHIS, REGISTER OF THE PREROGATIVE COURT, RESPONDENTS
For the prosecutors, Child, Riker, Marsh & Shipman (Theodore McC. Marsh).
For the respondents, David T. Wilentz and William A. Moore.
Before Justices Bodine, Perskie and Porter.
[127 NJL Page 468]
The facts in this case have been carefully examined, as well as the argument of counsel. The opinion of the learned Vice-Chancellor reported in 129 N.J. Eq. 186, is a complete refutation of every argument made.
The tax, as assessed, will be affirmed.