Legal Opinion

Lee v. Gaddy

Supreme Court of Florida

Decided August 1, 1938PublishedCited by 3 opinions

1Opinion of the CourtBuford, J.

—In this case W. Kenneth Collins as Tax Collector of Leon County demanded of each pharmacist practicing pharmacy in Leon County the payment of an occupational license tax under the provisions of Section 10 of Chapter 18011, Laws of Florida, Acts of 1937, which reads as follows:

“Section 10. Every person engaged in the practice of any profession, whether or not such profession be regulated by law, shall pay a license tax of $10.00 for the privilege of practicing, which license tax shall not relieve the person paying same from the payment of any license tax imposed on any business operated by…

2Cases cited5 opinions

  1. State of Florida v. SullivanSupreme Court of Florida · 1928
  2. Haworth v. ChapmanSupreme Court of Florida · 1933
  3. Atlantic Coast Line R. R. Co. v. AmosSupreme Court of Florida · 1927
  4. United States v. Winchester & Potomac RailroadSupreme Court of the United States · 1896
  5. Ex Parte: George SarrosSupreme Court of Florida · 1934

3Cited by3 opinions

  1. Wray's Pharmacy, Inc. v. LeeSupreme Court of Florida · 1941
  2. Lambert v. MullanSupreme Court of Florida · 1955
  3. State Ex Rel. Dawes v. NelsonSupreme Court of Florida · 1945

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