Legal Opinion
Smith v. the City of Miami
Supreme Court of Florida
Decided March 23, 1948PublishedCited by 9 opinions
1Opinion of the Court
SEBRING, J.:
Rufus E. Smith is a retail merchant in the City of Miami. He has brought this suit for a declaratory decree and seeks to have his rights defined under two certain ordinances of the City of Miami which attempt to levy and impose an excise tax on tobacco products sold within the corporate limits of the City.
In his bill of complaint the plaintiff alleges that he operates a drug store in the City of Miami for the retail sale of drugs and other merchandise including cigarettes and other tobacco products; that he holds an occupational license as .issued for the separate classification…
2Cases cited6 opinions
- Amos v. GunnSupreme Court of Florida · 1922
- Klemm v. DavenportSupreme Court of Florida · 1930
- City of Miami v. KayfetzSupreme Court of Florida · 1947
- Bentley-Gray Dry Goods Co. v. City of TampaSupreme Court of Florida · 1939
- Lachman v. WalkerSupreme Court of Florida · 1906
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Gaulden v. KirkSupreme Court of Florida · 1950
- City of Tampa v. Birdsong Motors, Inc.Supreme Court of Florida · 1972
- Ernest Ray Brinson and Laura Brinson Morris, and Metropolitan Life Insurance Company v. Clara Brinson, Also Known as Clara Landers, Third-PartyCourt of Appeals for the Third Circuit · 1964
- Ingraham v. City of MiamiDistrict Court of Appeal of Florida · 1980
- City of Orlando v. L. A. JohnsonSupreme Court of Florida · 1948
4 more not listed; retrieve them via the Exa API.