Texas Co. v. Amos
Supreme Court of Florida
An Appeal from the Circuit Court for Leon Cou'nty; E. C. Love, Judge. STATEMENT. The appellant, the Texas Company, a corporation, which we shall hereinafter íefer to as complainant,, filed its bill in the Circuit Court of Leon County against the sheriff of said county and the Comptroller of the State praying that they might be enjoined from proceeding further to enforce the collection, of a license tax imposed against complainant as owner of tank cars under Section 46,…
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An Appeal from the Circuit Court for Leon Cou'nty; E. C. Love, Judge. STATEMENT. The appellant, the Texas Company, a corporation, which we shall hereinafter íefer to as complainant,, filed its bill in the Circuit Court of Leon County against the sheriff of said county and the Comptroller of the State praying that they might be enjoined from proceeding further to enforce the collection, of a license tax imposed against complainant as owner of tank cars under Section 46, Chapter 6421 of the Laws of Florida. A demurrer was interposed to the bill, which demurrer was sustained, and complainant not…
1Opinion of the Court
Reaves, Circuit Judge,
after stating the facts. — The sole question involved here is one of legislative intent. Was it the purpose of the Legislature in the enactment of Chapter 6421, after imposing by Section 38 a license tax upon each place of business of dealer in oils at wholesale, to further impose by Section 46 a tax of $500.00 upon the tank cars owned by such dealer and used exclusively for carrying suc'h oils to the selling stations when the railroad companies fail to furnish enough tank cars to supply the dealer’s demand? We think a careful analysis of said Chapter 6421 answers this…
2Cases cited3 opinions
- Cuzner v. the California ClubCalifornia Supreme Court · 1909
- Harris v. CommonwealthSupreme Court of Virginia · 1885
- Kloss v. CommonwealthSupreme Court of Virginia · 1905
3Cited by19 opinions
- Ex parte AmosSupreme Court of Florida · 1927
- Ex Parte AmosSupreme Court of Florida · 1927
- L. Maxcy, Inc. v. MayoSupreme Court of Florida · 1931
- State Ex Rel. Weber v. RegisterSupreme Court of Florida · 1953
- Watson v. StoneSupreme Court of Florida · 1941
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