As Corrected June 5, 1939. [307 U.S. 313, 314] Mr. Arthur T. Vanderbilt, of Newark, N.J., for appellant Newark Fire ins. co.
Messrs. John G. Jackson, of New York City, and Jehiel G. Shipman, of Newark, N.J., for appellants Universal Ins. Co. and another.
Mr. Donald R. Richberg, of Washington, D.C., for appellees.
Mr. Justice REED announced an opinion in which the CHIEF JUSTICE, Mr. Justice BUTLER and Mr. Justice ROBERTS, concurred.
The controversy in No. 449 relates to the jurisdiction of New Jersey to tax the appellant upon the full amount of its capital stock paid in and accumulated surplus. The case is here by appeal under Section 237(a) of the Judicial Code.