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.