Overstreet v. Frederick B. Cooper Co.

CARROLL, CHAS., Judge.

This is an interlocutory appeal in which the defendants below seek reversal of orders of the circuit court of Dade County *334denying their motions to dismiss the complaint and for summary judgment.

The appellee Frederick B. Cooper, Inc., filed a suit in equity against the Dade County tax assessor and tax collector, and against the state comptroller to recover personal property taxes amounting to $1,-162.08 paid by it under protest, contending that the tax was illegally exacted on the ground that the particular personal property involved was not subject to taxation. We are…