Ocean Beach Heights, Inc. v. Brown-Crummer Investment Co.

The question is whether for the payment of its outstanding bonds the respondent town may tax petitioners’ lands which, without statutory authority, were included by boundaries defined in proceedings for its incorporation. Petitioners’ contention is that the lands never were within the boundaries of the towns de jure or de facto and that therefore they are not subject to its taxing power.

The Florida statutes empower the male inhabitants of any hamlet, village or town “to establish for themselves a municipal government” (Compiled General Laws, 1927, § 2935) to be designated an incorporated town…