The case at bar is ruled by State ex rel. Rachel B. Beth and husband v. Burnett, as Tax Collector of Hillsborough County, Florida, and State ex rel. Tennant v. Burnett, as Tax Collector of Hillsborough County, Florida, companion cases to the one at bar, this day decided by this Court, pages 870 and 879 of this Report.

The judgment appealed from is hereby reversed.

Terrell, C. J., and Whitfield, Brown, Buford and Thomas, J. J., concur.