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C. S. PAUL, as Tax Collector of Volusia County, Florida, W. HOMER SMITH, as Tax Assessor of Volusia County, Florida, and J. M. LEE, as Comptroller of the State of Florida, v. MURRAY SAMS.

PER CURIAM:

The decree appealed from is affirmed upon the principles enunciated by this Court in Schleman v. Connecticut General Life Insurance Company, 151 Fla. 96, 9 So.2d 197.

It is so ordered.

CHAPMAN, C. J., BROWN, THOMAS and SEBRING, JJ., concur.

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PAUL v. SAMS
(Mar 2, 1945)