City of Pensacola v. Lawrence

In December, 1935, the City of Pensacola passed an ordinance imposing a tax of two per cent, on every sale of real estate. The pertinent part of said ordinance is as follows:

“That there is hereby levied by the City of Pensacola on each and every sale of real estate within the corporate limits of the City of Pensacola a tax equal to two per cent, of the gross amount of such sale, which tax shall in every case be paid by the seller to the City of Pensacola within three days after the consummation of said sale.

“Each and every seller of real estate in respect to sales on which a tax is hereby…