Caruthers v. Curcie Bros., Inc.

CALDWELL, Justice.

We have this cause, certiorari granted, on demonstrated conflict between the instant decision of the District Court of Appeal, Second District,1 and St. Joe Paper Company v. Ray.2

The question involved is the situs of tangible personal property for the purpose of taxation under the Florida Statutes. The respondent, by a complaint in chancery, sought to have its tangible personal property taxes for 1964, as assessed by the tax assessor of Sumter County, declared null and void, alleging that on January 1, 1964, it was engaged in its business of road construction in Sumter…