City of Jacksonville v. Florida Fresh Water Corp.

CARROLL, DONALD K., Judge.

The defendants in an action for declaratory and injunctive relief have appealed from a final judgment entered by the Circuit Court for Duval County, enjoining them from collecting state and city occupational taxes against the plaintiff’s water company business and declaring that the said taxes constitute an illegal burden upon interstate commerce under the commerce clause of the United States Constitution.

*740The question presented for our determination in this appeal is whether the said court correctly ruled that the said taxes constitute an undue burden upon interstate…