State Ex Rel. Butler's, Inc. v. Gay

BARNS, Circuit Judge:

It appears that relator for many years paid his chain store taxes calculated on its fiscal year being the calendar year but in 1939 relator’s fiscal year in the management of its corporate affairs was changed to run from June 1st to May 31st. It paid its taxes levied by Section 204.03 Florida Statutes 1941, F.S.A. from 1941 to 1945 (inclusive) with its fiscal year calculated from June 1st to May 31st for these years.

In September 1945 the Comptroller demanded and received from relator additional taxes for each of the five years basing the calculation as the fiscal year…