
    TREZEVANT HOLMES, JR., by substitution for R. L. Mudgett, as City Clerk and Ex Officio Collector of Taxes for the City of New Smyrna Beach, a Municipal Corporation in Volusia County, Florida, v. MURRAY SAMS.
    21 So. (2nd) 216
    January Term, 1945
    March 13, 1945
    Division B
    
      J. U. Gillespie, for appellant.
    
      Paul W. Harvey, for áppellee.
   PER CURIAM:

The decree appealed from is affirmed.

It is so ordered.

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