The opinion of the court was delivered by CASE, J.
The appeal is from a judgment of the former Supreme Court, whose opinion is reported in 136 N.J.L. 463, dismissing a writ of certiorari. The writ had brought up judgments of the Division of Tax Appeals of the Department of Taxation and Finance affirming the assessments of appellant's property in the City of Newark for the years 1944 and 1945.
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