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GILBERT et al., tax-assessors, v. ASSOCIATED MORTGAGE COMPANIES et

PRATT, Judge:

The question certified by the Court of Appeals in this case is in substance the same as that certified in Allied Mortgage Companies Inc. v. Gilbert (13139), ante, 756; and under the ruling there made it is

Answered in the negative. Reid, C. J., Atkinson, P. J., and Bell, Jenkins, and Grice, JJ., concur.

No. 13140. MARCH 13, 1940.
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GILBERT v. ASSOCIATED MORTGAGE COMPANIES
(Mar 13, 1940)