
    The S M COMPANY, a Florida corporation, and Selva Marina Country Club, a corporation not for profit, Plaintiffs-Appellants, v. Clyde H. SIMPSON, as Tax Collector of Duval County, Florida, et al., Defendants-Appellees.
    No. K-240.
    District Court of Appeal of Florida, First District.
    May 28, 1970.
    Bostwick & Bostwick, Jacksonville, for appellants.
    William Joe Sears, Jr., of Sears & Sears; and Frank X. Friedmann, Jr., of Rogers, Towers, Bailey, Jones & Gay, Jacksonville, for appellees.
   PER CURIAM.

This cause having been orally argued before the Court, the briefs and record on appeal having been read and given full consideration, and the appellants having failed to demonstrate reversible error, the judgment of the lower court appealed from herein is affirmed.

CARROLL, DONALD K., Acting C. J., and WIGGINTON and SPECTOR, JJ., concur.  