Legal Opinion

Southern Bell Telephone & Telegraph Co. v. D'Alemberte

Supreme Court of Florida

Decided January 15, 1897PublishedCited by 21 opinions

Writ of Error to the Circuit Court for Escambia, county. STATEMENT. On August 25th, 1892, plaintiff in error brought suit against defendant in error in the Circuit Court of Escambia county, and on September 5th filed its declaration alleging that it was a corporation engaged in the telephone business, and had for several years owned and operated a telephone plant in the provisional municipality of Pensacola, in said county, consisting of the furniture and apparatus at its…

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Writ of Error to the Circuit Court for Escambia, county. STATEMENT. On August 25th, 1892, plaintiff in error brought suit against defendant in error in the Circuit Court of Escambia county, and on September 5th filed its declaration alleging that it was a corporation engaged in the telephone business, and had for several years owned and operated a telephone plant in the provisional municipality of Pensacola, in said county, consisting of the furniture and apparatus at its central office in said city, and the instruments at the house of each subscriber, and of a system of poles and wires…

1Opinion of the Court

Caiitek, J.:

The questions involved in this case depend upon the-proper construction of the sixteenth subdivision of section 9, chapter 4010, acts of 1891, entitled “An act for the assessment and collection of revenue,” reading* as follows: “Electric light, water works, gas light and telephone companies shall each pay, on every plan^ to the tax collector of each county where such plant is located and operated, a license tax of one hundred dollars; Provided, Telephone lines of less than twenty-five miles in length shall pay a license tax of twenty-five dollars.” It is not denied by plaintiff…

2Cases cited7 opinions

  1. United States v. DicksonSupreme Court of the United States · 1841
  2. Green v. WellerMississippi Supreme Court · 1856
  3. State ex rel. McQuaid v. County CommissionersSupreme Court of Florida · 1887
  4. State ex rel. Owens v. BarnesSupreme Court of Florida · 1888
  5. McRae v. HolcombSupreme Court of Arkansas · 1885

2 more not listed; retrieve them via the Exa API.

3Cited by21 opinions

  1. State v. BryanSupreme Court of Florida · 1905
  2. Rinker Materials Corp. v. City of North MiamiSupreme Court of Florida · 1973
  3. State Ex Rel. Hanbury v. TunnicliffeSupreme Court of Florida · 1929
  4. City of Tampa v. Thatcher Glass Corp.Supreme Court of Florida · 1984
  5. State ex rel. Lamar v. Jacksonville Terminal Co.Supreme Court of Florida · 1899

16 more not listed; retrieve them via the Exa API.

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