Legal Opinion

Harkness v. Seaboard Air Line Railway

Supreme Court of Florida

Decided May 6, 1930PublishedCited by 3 opinions

1Opinion of the CourtBuford, J.

The question presented by this appeal is whether or not appellant, the tax collector of the City of Leesburg, acting for and on behalf of the City of Leesburg, was authorized to assess the pro rata value of rolling stock at a higher valuation than that fixed and apportioned to the City of Leesburg by the Comptroller under the provisions of Section 747, Rev. Gen. Stats 1920, Section 960, Comp. Gen. Laws. The question was resolved in favor of the railroad company by the chancellor and from that order the tax collector took appeal.

The right of the city to assess its own valuation on the property…

2Cases cited5 opinions

  1. Taylor v. SecorSupreme Court of the United States · 1876
  2. Columbus Southern Railway Co. v. WrightSupreme Court of the United States · 1894
  3. Hunt v. TurnerSupreme Court of Florida · 1907
  4. Atlantic Coast Line R. R. Co. v. AmosSupreme Court of Florida · 1927
  5. Town of Auburndale v. ClineSupreme Court of Florida · 1921

3Cited by3 opinions

  1. Lewis & Holmes Motor Freight Corp. v. City of AtlantaSupreme Court of Georgia · 1943
  2. Lee v. Atlantic Coast Line R. Co.Supreme Court of Florida · 1941
  3. Curcie Bros. v. CaruthersDistrict Court of Appeal of Florida · 1966

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