STATE, EX REL. LANE DRUG STORES, INC.,
v.
CLYDE H. SIMPSON, AS TAX COLLECTOR OF DUVAL COUNTY
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Lane Drug Stores sought mandamus relief challenging the validity of Chapter 16848 of the 1935 Florida Laws, which imposed various taxes. The Florida Supreme Court sustained the tax collector's demurrer and upheld the statute as valid and enforceable, except for certain gross receipts taxes.
Chapter 16848, Acts of 1935, is a valid and enforceable law of the State of Florida with the exception of the gross receipts taxes imposed by Classes 2 to 6 of Subdivision B of Section 4. The relator's writ of mandamus is therefore bad in substance and insufficient in law and is quashed.
“Chapter 16848, Acts of 1935, Laws of Florida, with the exception of the gross receipts taxes imposed by Classes 2 to 6, both inclusive, of Subdivision B of Section 4 of said Chapter 16848, is a valid and enforceable law of the State of Florida”
The Court's holding on the primary issue of the statute's validity
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Join FLexlaw to unlock all legal intelligenceRelator Lane Drug Stores filed a writ of mandamus against Clyde H. Simpson, Tax Collector of Duval County, challenging the constitutionality and valid…
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Final Judgment.
This cause coming on to be finally heard and considered, and it appearing to the Court that on November 26, 1935, this Court did order that the relator’s demurrer to the respondent’s return to the alternative writ of mandamus be *375visited back upon the relator’s writ of mandamus and sustained against the same (State, ex rel. Lane Drug Stores, v. Simpson, 122 Fla. 582, 166 So. 227), which order of this Court was adhered to by an order of this Court on rehearing entered herein on February 25, 1936 (State, ex rel. Chavers, v. Lee, 122 Fla. 638, 166 So. 262) and by a subsequent order denying an extraordinary petition for further rehearing, entered on March 23, 1936 (State, ex rel. X-Cel Stores, v. Lee, 122 Fla. 700, 166 So. 574), and the Court being now advised of its judgment to be entered in the premises, it is thereupon considered, ordered and adjudged by the Court that Chapter 16848, Acts of 1935, Laws of Florida, with the exception of the gross receipts taxes imposed by Classes 2 to 6, both inclusive, of Subdivision B of Section 4 of said Chapter 16848, is a valid and enforceable law of the State of Florida, notwithstanding the divers and several objections averred against the same, considered and overruled by the Court in its opinions heretofore filed herein, and that therefore relator’s writ of mandamus herein is bad in substance and insufficient in law, and such as ought to be quashed by the judgment of the Court entered consequent on the demurrer heretofore sustained to same, as well as the proceeding dismissed, and. the respondent herein ordered to go hence without day, all of which is now finally adjudged and determined to be done pursuant to this, the final judgment of this Court in this cause. It is further ordered that the costs herein, to be calculated by the Clerk, be taxed against the relator, for which let execution issue.
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Citator
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State of Fla. & the Taxpayers v. THE City OF Miami, 155 Fla. 6 (Fla. 1944)…ed indebtedness that has heretofore been refunded. That question is concluded here. Richard v. City of Fort Lauderdale, 146 Fla. 349, 1 So. (2nd) 202; City of Miami v. State, et al., 139 Fla. 598, 191 So. 774; State v. City of Orlando, 126 Fla. 251, 170 So. 887. The appeal is from the validating decree and the question is whether or not the City of Miami is authorized to issue and deliver immediately the proposed $7,600,000 new refunding Bonds. 1944 Series GM to redeem bonds maturing July 1, 1945. The is…
Authorities Cited
- State v. Simpson, 122 Fla. 582 (Fla. 1935)
- State v. Lee, 122 Fla. 700 (Fla. 1936)
- State v. Simpson, 122 Fla. 670 (Fla. 1936)
- State v. Lee, 122 Fla. 638 (Fla. 1935)