SOUTHERN BELL TELEPHONE AND TELEGRAPH COMPANY, A CORPORATION, AND W. S. HENLEY, APPELLANTS,
v.
STATE OF FLORIDA EX REL. RAILROAD COMMISSION, APPELLEES
SOUTHERN BELL TELEPHONE AND TELEGRAPH COMPANY, A CORPORATION, AND W. S. HENLEY, APPELLANTS,
STATE OF FLORIDA EX REL. RAILROAD COMMISSION, APPELLEES
77 Fla. 803
Florida Supreme Court (1919)
Caution
Cited by 26 cases
Opinion of the Court
Per Curiam.
— It is ordered and adjudged by the Court that the order and decree of the Circuit Court for Duval County in this cause be reversed upon the authority of the decision of the Supreme Court of the United States rendered June 2, 1919, in the case of Dakota Central Telephone Company et al. v. State of South Dakota ex rel. Byron S. Payne, Attorney General, et al.
All concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By (13 total)
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State OF Fla. on the relation of Seaboard Air Line R.R. Co. v. GAY, 160 Fla. 445 (Fla. 1948)…lation of law, intangible personal property accompanies the person of the owner and is taxable at his domicile, unless it has acquired a business situs for taxation purposes elsewhere. See Hunt v. Turner, 54 Fla. 654, 45 So. 509; State v. Beardsley, 77 Fla. 803, 82 So. 794; Atlantic Coast Line R. Co. v. Amos, 94 Fla. 588, 115 So. 315; Henderson v. Usher, 118 Fla. 688, 160 So. 9; Atlantic National Bank of Jacksonville v. Simpson, 136 Fla. 809, 188 So. 636; Starkey v. Carson, 138 Fla. 301, 189 So. 385; Wood…1 / 2
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City of Winter Haven v. State, 125 Fla. 392 (Fla. 1936)…ould result in the destruction or paralysis or crippling of the municipal corporation. See 10 R. C. L. 704-706, and cases cited; 21 C. J. 1106 and cases cited; and also the cases hereinabove discussed and cited. And this court in State v. Beardsley, 77 Fla. 803, 82 So. 794, held that where the state had assessed property of a decedent to his testamentary trustee, and the state sued the trustee for the taxes, it would not be permitted to show that the property was held [*412] in a different fiduciary capaci…
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Atl. Coast Line R.R. Co. v. Amos, 94 Fla. 588 (Fla. 1927)…the owner, subject to certain exceptions, such as the acquisition of a fixed situs different from that of the owner. 26 R. C. L. 273, 278; Hunt v. Turner, 54 Fla. 654, 45 So. 509. In keeping with this general rule it was said, in State v. Beardsley, 77 Fla. 803, 82 So. 794, that: “It is essential to the power of taxation that either the owner of personal property be a resident or the property be situated within the district attempting to exercise the power to tax.” See also N. Y. Cent. R. R. Co. v. Miller,…1 / 2
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