Legal Opinion
State ex rel. C. P. O. Mess v. Green
Supreme Court of Florida
Decided April 23, 1965No. 33838PublishedCited by 7 opinions
1Opinion of the Court
THORNAL, Justice.
In an original proceeding in mandamus we are requested to direct the respondent to refund to the relators certain excise liquor taxes paid and collected pursuant to Section 561.46, Florida Statutes, F.S.A
We.-must decide whether the subject tax was an excise impost on consumers, and *548if so whether relators were exempt from liability therefor as instrumentalities of the United States government.
The thirty-two relators are unincorporated associations organized and operated pursuant to regulations of the Department of Defense of the United States government. Admittedly they are…
2Cases cited16 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Standard Oil Co. of Cal. v. JohnsonSupreme Court of the United States · 1942
- Mayo v. United StatesSupreme Court of the United States · 1943
- Lilly v. CommissionerSupreme Court of the United States · 1952
- United States v. BoydSupreme Court of the United States · 1964
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3Cited by7 opinions
- Peoples v. StateSupreme Court of Florida · 1973
- Christina Daly, in her official capacity as Secretary of the Florida Department of Juvenile Justice v. Polk County, Florida, and Seminole County, Florida, political subdivisions of the State of FloridaDistrict Court of Appeal of Florida · 2018
- Dade County v. Atlantic Liquor Co.Supreme Court of Florida · 1970
- Stembridge v. HarwitzDistrict Court of Appeal of Florida · 1974
- Ago, Florida Attorney General Reports1978
2 more not listed; retrieve them via the Exa API.