(DOWNLOAD) "E. T. Heriot v. City Pensacola" by Supreme Court of Florida # Book PDF Kindle ePub Free
eBook details
- Title: E. T. Heriot v. City Pensacola
- Author : Supreme Court of Florida
- Release Date : January 27, 1933
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 57 KB
Description
BIRD, Circuit Judge. -- The City of Pensacola, in May, 1932, passed and adopted an ordinance known as Revised Tax Ordinance No. 1, under the terms of which a tax of four per cent. was laid on the purchase of electricity, gas, water and telephone service within the corporate limits of that city, to be calculated upon the gross charges made to consumers for such service and providing a maximum tax of five dollars for each separate service or station and providing that the tax should not extend to telephone service furnished at coin box telephones, and further provided that the dealer should collect the tax from the consumer where not absorbed by the furnisher and imposed a penalty of fine and imprisonment, or both, for violation of the ordinance. It is also provided in the ordinance that the monies derived from the tax shall be used exclusively for the retirement of certain outstanding indebtedness of the City of Pensacola and the interest and when the same is paid that the tax shall then cease.