This case is controlled by Galperin v. Department of Revenue, ante, 556.
REID, J.
This case is of the same nature and the facts herein, except as to parties plaintiff, are the same as in the case of Joseph L. Galperin, et al., against the same parties defendant as herein. Accordingly, this case is controlled by the case of Galperin v. Department of Revenue, ante, 556.
The decree appealed from in this case is affirmed, with costs to plaintiffs.
BOYLES, C.J., and NORTH, DETHMERS, BUTZEL, CARR, BUSHNELL, and SHARPE, JJ., concurred.