The opinion
Dissenting Opinion by
Mr. Chief Justice Bell:
I would affirm the Order of the Court below for the reasons set forth at length in my dissenting opinions in Morris v. Bd. of Property Assessment, 417 Pa. 192 , 209 A. 2d 407 , and in Deitch Company v. Bd. of Property Assessment, 417 Pa. 213 , 209 A. 2d 397 .
Mr. Justice Musmanno joins in this Dissenting Opinion.