
    Luther G. POWELL and May F. Powell, his wife; John Powell and Luther G. Powell, as Trustees under Testamentary Trust established by the Last Will and Testament of Luther C. Powell, Deceased, and Container Corporation of America, a Delaware corporation, Appellants, v. J. R. KELLY, as Tax Collector of Bradford County, Florida, and Fred O. Dickinson, Jr., as Comptroller of the State of Florida, Appellees.
    No. K-47.
    District Court of Appeal of Florida. First District.
    Sept. 11, 1968.
    Rehearing Denied Oct. 18, 1968.
    McCarthy, Adams & Foote, Jacksonville, for appellants.
    Theron A. Yawn, Jr., Starke, for appel-lees.
   PER CURIAM.

The judgment appealed herein is affirmed on the authority of the decision rendered in the companion case of Powell, et al. v. Kelly, et al., Fla.App., 214 So.2d 347.

WIGGINTON, C. J., and SPECTOR, J., concur.

JOHNSON, J., dissents.

JOHNSON, Judge

(dissenting).

I dissent for the reasons stated in my dissenting opinion in Powell et al. v. Kelly et al., Fla.App., 214 So.2d 352.  