John E. Withers Transfer & Storage Co. v. Overstreet

Plaintiffs appeal from an adverse final declaratory and- injunctive decree. The comprehensive decree made extensive findings of fact and ruled that Dade County and four municipalities could levy occupational license taxes on plaintiffs and that this action was not a proper class suit.

Plaintiffs’ first point on appeal is: “Can the taxing authorities (defendants) impose an occupational license tax for warehousing under the facts in this case, on companies operating under certificates of public convenience and necessity issued by the Florida Public Service Commission and pursuant to F.S. 323.15…