Genesee Corporation v. Owens

BUFORD, J.:

Appellant, a Delaware Corporation authorized to do business in the State of Florida, prosecuted two suits in chancery to enjoin the levy and collection of intangible tax on certain mortgages and other securities which were secured by liens on property located outside the State of Florida. There was no allegation in either bill of complaint that appellant’s business situs or its principal place of business was other than in the State of Florida, nor that the property was taxed or was taxable in any other State. On motion, both bills were dismissed.

The entire basis of. appellant’s…