J. N. LUMMUS, JR., DADE COUNTY TAX ASSESSOR, ET AL.,
v.
MIAMI MILITARY ACADEMY, INC.

Fla. | 1936-03-28
Whitfield, C. J., and Brown, Buford and Davis, J. J., concur., Terrell, J., agrees to the conclusion., Ellis, P. J., not participating.
123 Fla. 832 Florida Supreme Court (1936) Positive Treatment
Also reported at: 168 So. 241
Cited by 12 cases

Opinion of the Court
Per Curiam.

Per Curiam.

The appeal in this case is here from a decree holding the property of the Appellee to be exempt from taxes, as property used exclusively for educational purposes, and comes clearly within the purview of the opinion and judgment in the case of Newton Lummus, County Tax Assessor, et al., v. Florida-Adirondack School, Inc., a Florida Corporation.

The decree appealed from in this case should be affirmed on authority of the opinion and judgment in the case above named.

It is so ordered.

Affirmed.

Whitfield, C. J., and Brown, Buford and Davis, J. J., concur.

Terrell, J., agrees to the conclusion.

Ellis, P. J., not participating.


Cases With Similar Vibessemantic neighbors from the corpus


Citator

Cited By

  • …ptions being in the nature of special privileges should he strictly construed against the claimant and m favor of the taxing power. Lummus v. Florida-Adirondack School, 123 Fla. 810, 168 So. 232; Lummus v. Miami Military Academy, Inc., 123 Fla. 832, 168 So. 241; Steuart v. State ex rel. Dolcimascolo, 119 Fla. 117, 161 So. 378. The exemption in this case was in behalf of the Inter-American Cultural and Trade Center. The legislature found that its properties came within the terms of the Constitution and pro…
  • The Miami Battlecreek v. Lummus, 140 Fla. 718 (Fla. 1939)
    …well defined therein. See Rast v. Hulvey, 77 Fla. 74, 80 Sou. Rep. 750; University Club v. Lanier, 119 Fla. 146, 161 Sou. Rep. 78; Lummus v. Florida Adirondack School, 123 Fla. 810, 168 Sou. Rep. 232; Lummus v. Miami Military Academy, 123 Fla. 832, 168 Sou. Rep. 241. The exemption herein claimed is by virtue of and under Section 1 of Article IX and Section 16 of Article XVI, of the Constitution of the State of Florida, and Section 897 of the Compiled General Laws of Florida of 1927. The exemptions here claimed…
  • Hisgen v. Rileigh, 115 So. 2d 715 (Fla. 2d DCA 1959)
    …al act creating the Town of Bellair Shore can look to the historical background to determine the cause and intent of such enactment. Lummus v. Florida-Adirondack School, 123 Fla. 810, 168 So. 232; also Lummus v. Miami Military Academy, 123 Fla. 832, 168 So. 241. The provisions of Section 7(e) of the charter is significant in ascertaining the legislative intent because of the unusual qualifications of the type of freehold one must possess in order to entitle him to vote. The unusual provisions of Section 7…

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