American Can Co. v. City of Tampa

WHITFIELD, J.:

A suit was brought in the circuit court by American Can Company, a corporation, seeking to have the city officials enjoined from enforcing occupational license taxes and ad valorem taxation of property used in an “industrial plant” in the manufacture of steel vessels in Hillsborough County, Florida, to pay statutory contract bonds of the city issued before the adoption in 1930 of added Section 12, Article IX of the Florida Constitution under which the tax exemption is claimed, the theory of the defendants being that such ad valorem tax is levied for payments on the bond contract…