
    C. S. PAUL, as Tax Collector of Volusia County, Florida, W. HOMER SMITH, as Tax Assessor of Volusia County, Florida, and J. M. LEE, as Comptroller of the State of Florida, v. JOHN R. PARKINSON and KATHERINE G. PARKINSON, his wife.
    21 So. (2nd) 208
    January Term, 1945
    March 9, 1945
    Division B
    
      Chas. W. Luther, for appellants.
    
      P. W. Harvey., for appellees.
   PER CURIAM:

The decree appealed from is affirmed.

CHAPMAN, C. J., BROWN, THOMAS and SEBRING, JJ., concur.  