J. B. STARKEY, AS TAX COLLECTOR OF PINELLAS COUNTY,
v.
NELL W. CARSON, A WIDOW

Fla. | 1939-05-26
Terrell, C. J., and Whitfield, Brown, Buford, Chapman and Thomas, J. J., concur.
138 Fla. 311 Florida Supreme Court (1939) Positive Treatment
Also reported at: 189 So. 389
Cited by 4 cases
Opinion of the Court
Per Curiam. —

Per Curiam. —

The order appealed from herein which contains the following: “the court being advised in the premises and being of the opinion that the Intangible Taxation Act of 1931 authorizes the levy of taxes only upon intangibles of residents of' the State of Florida where such intangible property is physically within the State of Florida” is reversed on the authority of J. B. Starkey, as Tax Collector of Pinellas County, Florida, v. Nell W. Carson, as Executrix of the Last Will and Testament of John F. Carson, deceased, filed herewith.

Terrell, C. J., and Whitfield, Brown, Buford, Chapman and Thomas, J. J., concur.

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  • GAY v. Bessemer Props., 159 Fla. 729 (Fla. 1947)
    …802. “Wheeling Steel Corp. v. Fox, 298 U.S. 193, 56 S. Ct. 773, [*739] First Bank Stock Corporation v. Minnesota, 301 U.S. 234, 57 S. Ct. 677. “Marshall Wells Co. v. Commissioner of Taxation, 220 Minn. 458, 20 N. W. (2nd) 92; “Starkey v. Carson, 138 Fla. 311, 189 So. 385. “Wood v. Ford, 148 Fla. 66, 3 So. (2nd) 490. “Smith v. Lummus, 149 Fla. 660, 6 So. (2nd) 625. “43 A.L.R. 703-5 “76 A.L.R. 812 et seq. “143 A.L.R. 378 et seq. “(f) The plaintiff has paid all taxes and otherwise observed all condit…
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