
    EBERT v. BROCKBANK et al.
    No. 7522.
    Decided December 26, 1950.
    (225 P. 2d 724.)
    
      See 61 C. J. Taxation, Sec. 2018.
    
      Robert S. Richards, Salt Lake City, for appellants.
    
      Pugsley, Hayes & Rampton, Salt Lake City, for respondent.
   PER CURIAM.

This case is controlled by our decision in the case of Toronto v. Sheffield, 118 Utah 460, 222 P. 2d 594, in which Section 104—2—5.10, Laws of Utah 1943, was held to be unconstitutional.

The judgment is affirmed. Costs to respondent.  