
    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. MURRAY SAMS.
    21 So. (2nd) 717
    January Term, 1945
    March 2, 1945
    Division B
    
      Charles W. Luther, for appellants.
    
      Murray Sams and P. W. Harvey, for appellee.
   PER CURIAM:

The decree appealed from is affirmed upon the principles enunciated by this Court in Schleman v. Connecticut General Life Insurance Company, 151 Fla. 96, 9 So. 2nd 197.

It is so ordered.

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