State v. Beardsley
Supreme Court of Florida
STATEMENT. This is an appeal from the decree of the Circuit Court for St. Johns County, dismissing a bill brought by the appellants against the appellees, seeking to enforce the collection of taxes for the year 1916. To this bill the appellees filed an answer, and upon the final hearing the lower court dismissed the bill.
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STATEMENT. This is an appeal from the decree of the Circuit Court for St. Johns County, dismissing a bill brought by the appellants against the appellees, seeking to enforce the collection of taxes for the year 1916. To this bill the appellees filed an answer, and upon the final hearing the lower court dismissed the bill. Henry M. Flagler, of whose estate the appellees were executors and trustees, by virtue of the provisions of the last will and testament of the decedent, and who, immediately after his death, on May 20, 1913, qualified as such executors and trustees. Statement of other facts…
1Opinion of the CourtWills, Circuit Judge
(after statmg the facts.) — The right or power of taxation is confined by the territory in which the person is domiciled or the property situated, and in the absence of organic law, the power of the State to tax persons domiciled in or property situated within such State is unlimited. The status of real or personal property which is visible,, and not easily moved or secreted, can be readily determined, and is taxable where located, but there is another class of property, known as intangible property, such as debts, money on deposit, etc., the location of which cannot be known to or readily…
2Cases cited22 opinions
- Hanson v. WorthingtonCourt of Appeals of Maryland · 1858
- In re Higgins' EstateMontana Supreme Court · 1895
- Boyd v. SelmaSupreme Court of Alabama · 1892
- State ex rel. Gable v. CoaleCourt of Appeals of Maryland · 1879
- Trustees of Academy v. City CouncilSupreme Court of Georgia · 1892
17 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Greenough v. Tax Assessors of NewportSupreme Court of the United States · 1947
- State Ex Rel. Seaboard Air Line Railroad v. GaySupreme Court of Florida · 1948
- City of Winter Haven v. State Ex Rel. LandisSupreme Court of Florida · 1936
- First Trust & Savings Bank v. HendersonSupreme Court of Florida · 1931
- Mosgrove v. MacHSupreme Court of Florida · 1938
15 more not listed; retrieve them via the Exa API.