PER CURIAM.
This case, as can be seen, has as appellants, L.O. Hansen, as Tax Assessor of Broward County, Florida; W.H. Meeks, Jr., as Tax Collector of Broward County, Florida; and Ray E. Green, as Comptroller of the State of Florida. In their appeal they raise four points. The decision on the first three is affirmed on authority of Hansen et al. v. Port Everglades Steel Corporation, Fla.App. 1963,
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