City of Pensacola v. Louisville & Nashville Railroad
Supreme Court of Florida
Writ of Error to the Circuit Court for Escambia county.. It was agreed that judgment should be entered in all of the above entitled cases in accordance with the judgment which should be entered in the case of city of Pensacola, vs. L. & N. R. R. Co. Petition filed under Chapter 151, Laws of Florida, to declare the tax assessment of the City of Pensacola upon property of the Louisville and Nashville Railroad Company within said city unlawful.
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Writ of Error to the Circuit Court for Escambia county.. It was agreed that judgment should be entered in all of the above entitled cases in accordance with the judgment which should be entered in the case of city of Pensacola, vs. L. & N. R. R. Co. Petition filed under Chapter 151, Laws of Florida, to declare the tax assessment of the City of Pensacola upon property of the Louisville and Nashville Railroad Company within said city unlawful. The petition sets forth that the said Louisville and Nashville Railroad Company is a corporation chartered and doing business under the laws of the State…
1Opinion of the Court
The Chief-Justice
delivei’ed the opinion of the court:
The 1st point raised by the assignment of errors is whether or not J. B. Walton, Collector of Taxes, of the city of Pensacola, and George Reese, Assessor of Taxes, for the county of Escambia, should have been parties to the petition.
Walton, the Tax Collector of the City of Pensacola, was not a necessary party to this proceeding. The petition was filed for the sole purpose of declaring the assessment unlawful under the statute and asked no relief as against the Taje Collector.
As to the latter he had no authority as will be seen hereafter to…
2Cited by8 opinions
- Florida Motor Lines, Inc. v. Railroad CommissionersSupreme Court of Florida · 1930
- Folsom v. Bank of GreenwoodSupreme Court of Florida · 1929
- Graham v. Florida Land & Mortgage Co.Supreme Court of Florida · 1894
- Wade v. MurrheeSupreme Court of Florida · 1918
- City of Tampa v. MuggeSupreme Court of Florida · 1898
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