City of Tampa v. Tampa Shipbuilding & Engineering Co.

Thomas, J.,

— Appellee, Tampa Shipbuilding & Engineering Company, filed a bill of complaint against the City of Tampa and Tom C. Keller, tax collector and treasurer of the city, seeking an injunction against the collection of taxes on certain property on which was erected in the years 1934. 1935* and 1936 a “plant designed and intended primarily for the building and construction of steel vessels commonly known as ships or steel vessels that float upon the waters and are used in navigable streams and waters and for commercial purposes and steel vessels especially manufactured for the government…