Fleischer Studios, Inc. v. Paxson

The appeal herein was taken from a decree dismissing without prejudice to plaintiff a bill of complaint in equity, seeking injunctive relief from taxation of property claimed under added Section 14, Article IX, Constitution of Florida.

The power to impose and collect taxes upon persons and property is an attribute of sovereignty; and it is essential to the maintenance and operation of government. The exercise of the sovereign power of taxation in imposing taxes and in exemptions from taxation is regulated by the Constitution and by valid statutes, the subjects of taxation and the nature and…