This is a companion case to that of J. M. Lee as Comptroller and J. R. McLeod as Sheriff of Hillsborough County, Florida, v. Gulf Oil Corpora *620 tion, a Pennsylvania corporation, in which opinion was filed this date.

Upon authority of the opinion and judgment in that case the decree here appealed from is likewise reversed and the cause remanded for further proceedings not consistent with the views expressed in that opinion.