International Business Machines Corp. v. Vaughn

THOMAS, Justice.

The appellant asked the chancery court to declare that certain electric accounting machines owned by it and used exclusively by the United States Air Force at Eglin Field were not subject to taxation by Oka-loosa County and that the appellees — Tax Assessor and Tax Collector — be restrained from assessing and collecting taxes on the property.

Jurisdiction over that part of Eglin Field on which the machines are located was ceded in 1937 by the then Governor of Florida, to the United States of America which had acquired the land for the site of forts, magazines, arsenals,…