CONSUMERS UTILITIES CORP. v. KLEMMER

Richard A. Hampton, of Goodrich, Hampton Boylston, Bradenton, for

Lloyd A. Lyday

Robert Knowles, of Knowles, Knowles Mann, Bradenton, for appellee Tax

Kenneth W. Cleary, of Schultz Cleary, Bradenton, for other

Dewey Dye, Jr., of Dye Dye, Bradenton,

George W. Ericksen

William Terrell Hodges, of Macfarlane, Ferguson, Allison Kelly, Tampa, for Manatee Utility Company, amici