CHESTER F. CONNELL, PETITIONER,

v.

ATLANTIC COAST LINE RAILROAD COMPANY, RESPONDENT

Citator

Cited By

• Adams Eng'g Co., Inc. v. Constr. Prods. Corp., 156 So. 2d 497 (Fla. 1963)
  …pp., 141 So. 2d 300, 302.. . For illustration of certiorari jurisdiction under Sec. 4, Art. V, Florida Constitution, F.S.A., in this situation see Billingham v. Thiele, Fla.1959, 109 So. 2d 763, and Green v. Panama City Housing Authority, Fla.1959, 115 So. 2d 560. . Railway Express Agency, Inc. v. Hoagland, Fla.1952, 62 So. 2d 756; Allen v. Gaither, Fla.App., 112 So. 2d 855. . State ex rel. Jacksonville Ice & Cold Storage Co. v. Gray, 130 Fla. 359, 177 So. 849; Gulf Appliance Distributors, Inc. v. Long, Fl…
• Ryder Truck Rental, Inc. v. Farris Bryant, 170 So. 2d 822 (Fla. 1964)
  …se tax is a tax on the privilege of engaging in a particular business on occupation. The tax is not levied against the consumer, but upon the businessman who is engaged in the business or occupation. Green v. Panama City Housing Authority, Fla.1959, 115 So. 2d 560, citing Gaulden v. Kirk, Fla.1950, 47 So. 2d 567. Thus, the sales tax is assessed against the businessman-seller of the motor vehicle, not against the appellant-purchasers thereof; the appellants, who are assessed for the tax on the rental, pay the…
• Donoghue v. Wallach, 455 So. 2d 1085 (Fla. 2d DCA 1984)
  …he state for sales tax proceeds which he had collected and which were later stolen, the supreme court did make the observation that the sales tax was a tax against the buyer rather than the seller. However, in Green v. Panama City Housing Authority, 115 So. 2d 560 (Fla.1959), the court held that the tax on rentals prescribed by section 212.03, Florida Statutes, was an excise tax levied upon landlords for the privilege of doing business in the state and receded from any language to the contrary in Spencer v. M…

Authorities Cited

• Fla. Power & Light Co. v. Bell, 113 So. 2d 697 (Fla. 1959)
• Atl. Coast Line R.R. Co. v. Connell, 110 So. 2d 80 (Fla. 2d DCA 1959)