The opinion
Per Curiam.
It does not appear from an examination of the records that the decisions of the Board of Tax Appeals are against the manifest weight of the evidence or are otherwise unlawful or unreasonable. The decisions are, therefore, affirmed.
Decisions affirmed.
Weygandt, 0. J., Zimmerman, Matthias, Bell, Herbert and Peck, JJ., concur.
Taet, J., concurs only in judgment with respect to case No. 85950.