For the reasons stated in the case of Schwartz v. EssexCounty Board of Tax Appeals, 129 N.J.L. 129, and in the case of Pattison and Bowns, Inc., v. Township of Saddle River,129 N.J.L. 135, both decided this day, the distress and notice of sale under review are set aside, with costs to the prosecutor. *Page 138