
    PELICAN SHIP CORPORATION, etc., et al., Petitioners, v. DEPARTMENT OF REVENUE, etc., Respondent.
    No. 42090.
    Supreme Court of Florida.
    May 16, 1972.
    Rehearing Denied June 16, 1972.
   Certiorari denied. 257 So.2d 56.

ROBERTS, C. J., and ERVIN, CARLTON, ADKINS and BOYD, JJ., concur.  