The Miami Battlecreek v. Lummus, Jr.

Brown, J. —

This suit was brought by the plaintiff, Miami Battlecreek, in May, 1936, against J. N. Lummus, the tax assessor, and Harry Goldstein (succeeded in office by Hayes Wood), the tax collector, of Dade County, Florida, to restrain them from assessing the property of the plaintiff for taxation and from collecting taxes thereon assessed. The plaintiff claims exemption from taxation under the Constitution and statutes of the State of Florida because:

“The real and personal property described and referred to herein is exempt from taxation under the Constitution and Statutes of the State of…