E. W. BLISS CO.

v.

UNITED STATES

Citator

Cited By

• Belcher OIL Co. v. Dade Cnty., 271 So. 2d 118 (Fla. 1972)
  …d by Article VII, Fla. Const.1968 (previously Article IX, Fla. Const.1885) has been held to be inapplicable to excise taxes. Gray v. Central Florida Lumber Co., 104 Fla. 446, 140 So. 320, rehearing denied 104 Fla. 446, 141 So. 604, certiorari denied 287 U.S. 634, 53 S.Ct. 18, 77 L.Ed. 536. Therein, this court held, “Excise taxes have been imposed in many ways, but so long as they are reasonable, not unjustly discriminatory, nor arbitrary, whimsical, irrational, grossly oppressive, plainly unequal, or contr…

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• Miller v. Ervin Higgs, 468 So. 2d 371 (Fla. 1st DCA 1985)
  …or federal constitution. Perfect equality in the operation of laws imposing a tax on real property is impossible. Gray v. Central Florida Lumber Company, 104 Fla. 446, 140 So. 320, rehearing denied, 104 Fla. 446, 141 So. 604 (Fla.1932), cert. den., 287 U.S. 634, 53 S.Ct. 84, 77 L.Ed. 549 (1932). The legislature may use its taxing power to accomplish goals other than the immediate raising of revenue to cover government services. Some of these legitimate purposes include encouraging economic expansion, incre…
• City OF Naples v. J. Sandy Scatena (as a member of a class), 240 So. 2d 837 (Fla. 2d DCA 1970)
  …[*840] And the test as to the validity of classifications for purposes of legislation is good faith, not wisdom. Hayes v. Walker, 1907, 54 Fla. 163, 44 So. 747. See also Gray v. Central Florida Lumber Co., 1932, 104 Fla. 446, 140 So. 320, cert. den. 287 U.S. 634, 53 S.Ct. 84, 77 L.Ed. 549; State ex rel. Maxwell Hunter, Inc. v. O’Quinn, 1934, 114 Fla. 222, 154 So. 166; Randolph v. Simpson, C.C.A. 5, Fla.1969, 410 F. 2d 1067; Just Valuation & Taxation League, Inc. v. Simpson, Fla.1968, 209 So. 2d 229; State e…