Lee v. Smith

Chapman, J.,

The record in this case discloses that O. W. Smith owned and operated a mercantile establishment situated at Astatula, Florida, in which he conducts a general mercantile business and pays a flat store tax provided for in Subsection' (a), Section 4 of Chapter 16848, Acts of 1935, Laws of Florida. He also has a storage warehouse located at Tavares, Florida.

The Wilson & Toomer Fertilizer Company manufactures fertilizer at a factory situated in Jacksonville, Florida, and operates nine warehouses located in different sections of Florida. Fertilizer is consigned to Smith and stored in'…