State ex rel. Housing Authority of Plant City v. Kirk

DREW, Justice.

In Green v. Panama City Housing Authority1 the District Court of Appeal, Third District, held that the excise tax on rentals, imposed by the Florida Revenue Act of 1949,2 was inapplicable to Housing Authorities created and operating pursuant to the provisions of the Public Housing Authority Act.'3 On certiorari to this Court, conflicts in two former cases regarding the question of whether the tax was one imposed against the purchaser or seller were resolved by holding that *523the tax was one imposed on the seller4 and, on the merits, affirming in all respects the conclusion of the…