Wood v. Club Transportation Service, Inc.

The Attorney General has presented on behalf of the Tax Collector and Tax Assessor of Dade County an appeal from the fin'al decree of the Chancellor restraining these officials from assessing or collecting ad valorem taxes on certain property of the appellee denominated “aerocars” and declaring void any such levies and asessments previously made.

The case was heard on bill, answer and agreed facts. From the stipulation and the photographs attached to the plaintiffs pleading it appears that aerocars are trailers equipped with two wheels and a coupling by which they are attached to the rear end…