
    DEPARTMENT OF REVENUE, Appellant, v. EARLY MORN ENTERPRISES and William Froling, Appellees.
    No. 4-86-2057.
    District Court of Appeal of Florida, Fourth District.
    April 22, 1987.
    
      Robert A. Butterworth, Jr., Atty. Gen., and Edwin A. Bayo, Asst. Atty. Gen., Tallahassee, for appellant.
    Richard H. Levenstein of Smith & Leven-stein, P.A., Boca Raton, for appellees.
   PER CURIAM.

We dismiss this non-final appeal for lack of jurisdiction under Rule 9.130, Florida Rules of Appellate Procedure. See City of Jacksonville Beach v. Duncan, 392 So.2d 25 (Fla. 1st DCA 1980); Mendez v. West Flagler Family Association, 303 So.2d 1 (Fla.1974); and S.L.T. Warehouse Company v. Webb, 304 So.2d 97 (Fla.1974).

GLICKSTEIN, DELL and WALDEN, JJ., concur.  