Afro-American Industrial & Benefit Ass'n of United States of America v. State

The State of Florida brought an action against the plaintiff in error by which it was sought to recover the sum of $1,024.78, which was alleged to have become due and payable to the State, on the first day of January, 1909, as “a privilege or license tax of two per cent of the gross amount of receipts received from its policyholders in this State, for the year 1908.” To the declaration the defendant filed six pleas, the first and fourth of which were respectively “that it never was indebted as alleged,” and “that the plaintiff ought not to have its action aforesaid against it because it has…