Heriot v. City of Pensacola

Bird, Circuit Judge.

The City of Pensacola, in May, 1932, passed and adopted an ordinance known as Revised Tax Ordinance No. 1, under the terms of, which a tax of four per cent, was laid on the purchase of electricity, gas, water and telephone service within the corporate limits of that city, to be calculated upon the gross charges made to consumers for such service and providing a maximum tax of five dollars for each Separate service or station and providing that the tax should not extend to telephone service furnished at coin box telephones, and further provided that the dealer should…