Legal Opinion

Jerome H. Sheip Co. v. Amos

Supreme Court of Florida

Decided October 17, 1930PublishedCited by 38 opinions

1Opinion of the CourtStrum, J.

— The purpose of this suit is to determine the validity of the tax imposed by Chap. 13756, Acts of 1929 (page 456) upon the storage of certain petroleum products.

To a bill of complaint seeking to enjoin collection of the tax by the Comptroller, a general demurrer was sustained and injunctive relief denied, from which order this appeal is taken.

In testing the validity of, as well as in constructing a statute, resort may be had if necessary to the history of the legislation, the public history of the times in which it was passed, and it may be compared with cognate laws in order to determine…

2Cases cited39 opinions

  1. United States v. Trans-Missouri Freight Assn.Supreme Court of the United States · 1897
  2. Rast v. Van Deman & Lewis Co.Supreme Court of the United States · 1916
  3. McCray v. United StatesSupreme Court of the United States · 1904
  4. Gundling v. ChicagoSupreme Court of the United States · 1900
  5. Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928

34 more not listed; retrieve them via the Exa API.

3Cited by38 opinions

  1. Gray v. Central Florida Lumber Co.Supreme Court of Florida · 1932
  2. Marvin v. Housing Authority of JacksonvilleSupreme Court of Florida · 1938
  3. C. v. Floyd Fruit Co. v. Florida Citrus CommissionSupreme Court of Florida · 1937
  4. Heriot v. City of PensacolaSupreme Court of Florida · 1933
  5. State Ex Rel. Kurz v. LeeSupreme Court of Florida · 1935

33 more not listed; retrieve them via the Exa API.

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