City of Jacksonville v. Glidden Co.

• Decision Date: 25 June 1936
• Citation: 124 Fla. 690,169 So. 216
• Parties: CITY OF JACKSONVILLE et al. v. GLIDDEN CO.
• Court: Florida Supreme Court

169 So. 216

124 Fla. 690

CITY OF JACKSONVILLE et al. v. GLIDDEN CO.

Florida Supreme Court, Division B.

June 25, 1936

Suit by the Glidden Company, a corporation, against the City of Jacksonville, a municipal corporation, and others. From an order overruling motion to dismiss bill of complaint defendants appeal.

Affirmed.

WHITFIELD C.J., and DAVIS J., dissenting. Appeal from Circuit Court, Duval County; De Witt T. Gray, judge.

COUNSEL

Austin Miller and Gov Hutchinson, both of Jacksonville, for appellants.

Rhydon C. Latham and Francis D. Wheeler, both of Jacksonville, for appellee.

OPINION

ELLIS Presiding Justice.

This is an appeal from an order of the judge of the circuit court for Duval county overruling a motion by the city of Jacksonville and John L. Hall, as city tax assessor, and C. W. Hendry, as treasurer and collector of taxes, to dismiss a bill of complaint exhibited by the Glidden Company, a corporation, against the city and its named officers to obtain an injunction against them from collecting taxes upon the lands, buildings, and entire industrial plant located thereon, upon the grounds that the corporation's plant is an industrial plant established in this state after July 1 1929, and engaged primarily in refining oils.

The basis for the relief sought rests upon section 12 of article 9 of the Constitution.

The facts alleged are that in February, 1933, the Nelio-Resin Corporation constructed the 'plant' upon the land in Jacksonville; that it was completed and put in operation in September, 1933; that about that time the Nelio-Resin Corporation began to engage in the business of 'refining of crude turpentine and the production of oil of turpentine resin and nelio-resin'; that the process is a patented one and the process requires the following operations:

'Crude turpentine gum, which is an oleo resinous substance collected from the scarification of pine trees, is dumped into a charging hopper, which is a metal container having a valve in the bottom. From this charging hopper the crude turpentine gum is run into what is known as a melter and filter, then brine, in the approximate amount of three per cent of the gum, is added thereto and the mixture is then heated and forced out through the top of this container in which is fixed a filtering cloth.'

In January, 1936, the Glidden Company acquired all the property of the Nelio-Resin Corporation, and is now the owner of the same and is using and operating the plant, equipment, machinery, and improvements incident thereto, and is refining the crude turpentine and manufacturing the same product in the same manner as described.

The city has assessed the real estate and improvements thereon for the year 1935 on the basis of $1,500 value for real estate and personal property, and claims the payment to it of $24 taxes.

The Constitution in section 12, article 9, provides as follows:

'Section 12. For a period of fifteen years from the beginning of operation, all industrial plants which shall be established in this State on or after July 1, 1929, engaged primarily during said period in the manufacture of steel vessels, automobile tires, fabrics and textiles, wood pulp, paper, paper bags, fiber board, automobiles, automobile parts, aircraft, aircraft parts, glass and crockery manufacturers and the refining of sugar and oils, and including by-products or derivatives incident to the manufacture of any of the above products, shall be exempt from all taxation, except that no exemption which shall become effective by virtue of this amendment shall extend beyond the year 1948.

'The exemption herein authorized shall not apply to real estate owned and used by such industrial plants except the real estate occupied as the location required to house such industrial plants and the buildings and property situated thereon, together with such lands as may be required for...