Argued October 6, 1952 — Decided November 24, 1952. Appeal from Superior Court, Division of Tax Appeals. Mr. Samuel Harber argued the cause for appellant, Motor Cargo, Inc. ( Messrs. Harber Freesman, attorneys). Mr. Abraham J. Slurzberg argued the cause for appellant, Wilson Freight Forwarding Company, Inc. ( Mr. James F. McGovern, Jr., attorney). Mr. Samuel B. Helfand argued the cause for respondent ( Mr. Theodore D. Parsons, Attorney-General, attorney). The opinion of the court was delivered by