Johnson v. DeBary-Baya Merchants' Line
Supreme Court of Florida
Appeal from the Circuit Court for Duval county. statement. A bill was filed by appellee to enjoin appellant, collector of revenue of Duval county, from seizing a steamboat for taxes claimed to be due the State and county.
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Appeal from the Circuit Court for Duval county. statement. A bill was filed by appellee to enjoin appellant, collector of revenue of Duval county, from seizing a steamboat for taxes claimed to be due the State and county. Tire substantial allegations of tlie bill set out in paragraph, are as follows: 1. Complainant was a corporate body, organized and existing tinder the laws of the State of New York, and had been such corporate body since 1883, and from that time to the filing of the bill had its headquarters and chief office in the city and State of New York. 2. Complainant had at different…
1DissentLiddon, J.
I can not agree with the opinion of the court in this case, for the following reasons: I think some of the boats of the appellee are subject to the taxes, or some of such taxes, as are sought to.be collected. The bill .alleges that the boats in question “had not become so blended with the commerce and business of the State of Florida as to make them taxable in this State, and the status and condition of said boats, obtained by reason of their non-resident ownership, and of their registry in the custom house of the city of New York under the act of Congress, had not been affected or changed.”…
2Cases cited12 opinions
- St. Louis v. Ferry Co.Supreme Court of the United States · 1871
- Morgan v. ParhamSupreme Court of the United States · 1873
- Transportation Co. v. WheelingSupreme Court of the United States · 1879
- Mayor of Mobile v. BaldwinSupreme Court of Alabama · 1876
- City of St. Louis v. Wiggins Ferry Co.Supreme Court of Missouri · 1867
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