State Ex Rel. Hardaway Contracting Co. v. Lee

TERRELL, J.:

The Legislature of 1935 enacted Chapter 17178 imposing a license tax of $1000 on certain firms and corporations as a prerequisite to doing, business in Florida. In Lee, Comptroller v. Bigsby Electric Company, 136 Fla. 305, 186 So. 505, this Court held Chapter 17178 unconstitutional. The Legislature of 1943 enacted Chapter 22008 authorizing the Comptroller to make refund of moneys paid into the State treasury when no tax, license, or account is due or when any payment was made into the State treasury in error.

The relator having paid into the State treasury the sum of $4000 as…