Tamiami Trail Tours, Inc. v. Lee

Appellants filed their bill of complaint in the circuit court of Leon' County seeking an injunction restraining appellee from collecting taxes under Chapter 19446, Laws of Florida, Acts of 1939. The said Act imposed an excise tax of seven cents per gallon on fuels used in internal combustion engines, where such engines were used to propel motor vehicles along the highways of the State of Florida and excepted such fuels as were subject to the tax imposed by Chapter 15659, Laws of Florida, Acts of 1931, or any other gasoline taxing Acts of the State of Florida.

The chancellor, after argument,…