
    FLORIDA EAST COAST RAILWAY COMPANY, Appellant, v. STATE of Florida, DEPARTMENT OF REVENUE, Appellee.
    No. KK-237.
    District Court of Appeal of Florida, First District.
    Jan. 23, 1979.
    Rehearing Denied March 1, 1979.
    Frederick H. Kent, William L. Durden and George E. Ridge, of Kent, Sears, Dur-den & Kent, Jacksonville, for appellant.
    Robert L. Shevin, Att. Gen., and Harold F. X. Purnell, Asst. Gen., for appellee.
   PER CURIAM.

The Court has carefully considered the appeal of Florida East Coast Railway Company from the Order of the Department of Revenue wherein the Department upheld the validity of the assessment of a sales and use tax against said railway. The order of the Department of Revenue is free of error, and the same is AFFIRMED.

MILLS, Acting C. J., MELVIN, J., and MASON, ERNEST E., Associate Judge, concur.  