4 So.2d 868 (Fla. 1941), Lee v. Gulf Oil Corp.

Citation:4 So.2d 868, 148 Fla. 612
Opinion Judge:Author: Buford
Party Name:LEE, Comptroller, et al. v. BULF OIL CORPORATION.
Attorney:J. Tom Watson, Attorney General, Lawrence A. Truett, Assistant Attorney General, and Keen & Allen, for Appellants;
Case Date:December 05, 1941
Court:Supreme Court of Florida

Page 868

4 So.2d 868 (Fla. 1941)

148 Fla. 612

LEE, Comptroller, et al.



Florida Supreme Court

December 5, 1941

[148 Fla. 613] Appeal from Circuit Court, Leon County; E. C. Love, Judge.

J. Tom Watson, Atty. Gen., Lawrence A. Truett, Asst. Atty. Gen., and Keen & Allen, of Tallahassee, for appellants.

H. P. Osborne, Henry P. Adair and John M. McNatt, of Jacksonville, for appellee.

BUFORD, Justice.

Appeal brings for review final decree making findings and permanently enjoining the appellant, inter alia, as follows:

'It Is Ordered, Adjudged and Decreed that the allegations of the bill of complaint herein be taken as confessed.

'And the court finding that the equities of this cause are with the plaintiff and that the plaintiff is entitled to the relief prayed in and by its bill of complaint and herein granted, It Is Further Ordered, Adjudged and Decreed as follows, to-wit:

'1. That the plaintiff is not, by reason of its operation of filling stations as and under the circumstances alleged in the bill of complaint herein, including its filling station at the corner of Tampa and Tyler Streets in the City of Tampa, Florida, subject to or liable for the taxes prescribed

Page 869

and imposed upon a 'store' or 'stores' by Chapter 16848, Laws of Florida, 1935.

'2. That the warrant issued by the defendant Comptroller of the State of Florida on the 19th day of July A. D. 1940, to all and singular the Sheriffs of the State of Florida, directing them to levy upon and sell any real and personal property of the plaintiff located at the corner of Tampa and Tyler Streets, Tampa, Hillsborough County, Florida, and recorded in the office of the Clerk of the Circuit Court for Hillsborough County, Florida, all as alleged in the bill of [148 Fla. 614] complaint herein, is null and void and the same be and is hereby cancelled and annulled, and the Clerk of said Court be and he is hereby directed to note upon the record of said warrant the cancellation thereof.

'3. That the order for temporary injunction heretofore entered herein and the temporary injunction issued herein be and the same are hereby confirmed and said injunction is hereby made permanent, and the defendant J. M. Lee, as Comptroller of the State of Florida, his agents, servants and employees, be and they are hereby permanently enjoined and restrained from enforcing or attempting to enforce the provisions of Chapter 16848, Laws of Florida, 1935, or any of its provisions against the plaintiff, Gulf Oil Corporation, a Pennsylvania Corporation, because of its operation of a filling station or filling stations within...

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