State ex rel. the Independent Life & Accident Insurance v. Dickinson

THORNAL, Justice.

By an original proceeding in mandamus, the relator seeks a refund of intangible personal property taxes previously paid under protest.

We must decide whether property acquired by a taxpayer prior to 1966, is subject to the so-called Class C-2 foreign intangible personal property tax as defined in Fla.Stat. § 199.022(3) (b) (1965) and § 199.141(3) (e) (1965), F.S.A.

The relator, Independent Life and Accident Insurance Company, is a Florida insurance corporation. The respondent Dickinson is the Comptroller of the State of Florida. Mr. Dickinson is the State officer charged by law…