
    Gilbert et al., tax-assessors, v. Associated Mortgage Companies et vice versa.
    
    No. 13140.
    March 13, 1940.
    
      Spalding, Sibley, Troutman <& Broch, W. S. Northcuti, E. Harold Sheats, and Standish Thompson, for plaintiffs.
    
      Ilirsch & Smith, Welborn B. Cody, and Louis Begensiein Jr., for defendants.
   Pratt, Judge:

The question certified by the Court of Appeals in this case is in substance the same as that certified in Allied Mortgage Companies Inc. v. Gilbert (13139), ante, 756; and under the ruling there made it is

Answered in the negative.

Reid, C. J., Atkinson, P. J., wad Bell, Jenkins; and Grice, JJ., concur.  