Legal Opinion
Orange State Oil Co. v. Amos
Supreme Court of Florida
Decided October 17, 1930PublishedCited by 19 opinions
1Opinion of the CourtStrum, J.
— Sections Í153 and 1164, Comp. Gen. Laws 1927 (Chapters 12037 and 12012, Acts of 1927), require “every dealer” in gasoline, in addition to other taxes, to pay a tax aggregating five cents per gallon for “every gallon” of gasoline sold by him.
The question here presented is whether or not this tax applies to the sale of gasoline to municipalities.
Appellant, a dealer in gasoline, has sold large quantities of gasoline to the City of Miami, a municipal corporation, and upon those sales seeks to enjoin the collection by the Comptroller of the taxes imposed by the statutes just mentioned. A general…
2Cases cited7 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928
- United States v. PerkinsSupreme Court of the United States · 1896
- Gillespie v. OklahomaSupreme Court of the United States · 1922
- Telegraph Co. v. TexasSupreme Court of the United States · 1882
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Heriot v. City of PensacolaSupreme Court of Florida · 1933
- City of Lakeland v. AmosSupreme Court of Florida · 1932
- State Ex Rel. McKay v. KellerSupreme Court of Florida · 1939
- State v. City of MontgomerySupreme Court of Alabama · 1933
- City of Ardmore v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1934
14 more not listed; retrieve them via the Exa API.