Legal Opinion

State Ex Rel. Packard v. Cook

Supreme Court of Florida

Decided January 31, 1933PublishedCited by 14 opinions

1Opinion of the CourtDavis, C. J.

This is a writ of error taken to a judgment rendered in a habeas corpus proceeding, the purpose of which was to have judicially declared the proper construction to be placed upon Chapter 15787, Laws of Florida, Acts of 1931 (Sections 1279 [III] etseq. 1932 Suppl. Comp. Gen. Laws), with respect to the requirement of a documentary stamp on an assignment of wages, when the amount of the wages assigned is less than one hundred dollars. The judgment below was in favor of the State’s right to the tax.

The title to Chapter 15787, supra, is as follows:

“An Act Levying and Imposing an Excise Tax on…

2Cases cited3 opinions

  1. United States v. IshamSupreme Court of the United States · 1873
  2. Kidd v. City of JacksonvilleSupreme Court of Florida · 1929
  3. State v. BeardsleySupreme Court of Florida · 1922

3Cited by14 opinions

  1. Pasco Cty. Sch. Bd. v. Florida Public Emp. Rel. Comm.District Court of Appeal of Florida · 1977
  2. Lee v. BickellSupreme Court of the United States · 1934
  3. Cilento v. StateSupreme Court of Florida · 1979
  4. Government Employees Ins. Co. v. BurnsDistrict Court of Appeal of Florida · 1996
  5. Gay v. Inter-County Tel. & Tel. Co.Supreme Court of Florida · 1952

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