Matanzas Packing Co. v. Rayonier, Inc.
| Decision Date | 01 April 1952 |
| Docket Number | No. 13842.,13842. |
| Parties | MATANZAS PACKING CO., Inc., v. RAYONIER, Inc. |
| Court | U.S. Court of Appeals — Fifth Circuit |
Jaquelin J. Daniel, Allen L. Poucher, Jacksonville, Fla., for appellant.
Warren L. Jones, William L. Durden, Jacksonville, Fla., for appellee.
Before HUTCHESON, Chief Judge, and BORAH, Circuit Judge.
This appeal from a summary judgment dismissing plaintiff's suit for delinquency in filing report and paying tax under Florida Statutes 1949, §§ 610.071 610.08,2 and 610.11,3 F.S.A. presents for our decision a single question.
This question is whether, under the undisputed facts4 in this case, the judgment dismissing plaintiff's suit for delinquency was rightly entered, or whether, as contended by plaintiff, the delinquency had been removed by filing the report and paying the tax, and the judgment was, therefore, wrong.
Considering the statute, relied on by the defendant and the district judge, on its face and apart from the decisions construing it, we are of the clear opinion: that the filing of the report and payment of the tax, before the suit was dismissed, at once brought to an end, and removed the effects of, the delinquency; and that the judgment of dismissal may not stand. Reference to, and examination of, the authorities cited by appellant5 but serves to reinforce that opinion.
The judgment is reversed and the cause is remanded for further and not inconsistent proceedings.
1 This section fixes July 1st of each year as the date for filing a sworn corporation report with the Secretary of State.
2 This section obliges each corporation required to file a report to pay a filing fee or tax.
3 This section provides: "Any corporation failing to comply with the provisions of this law for six months shall not be permitted to maintain or defend any action in any court of this state until such reports are filed and all fees due under this chapter paid."
4 Briefly summarized, they are:
(1) On July 1, 1949, plaintiff's annual report became due;
(2) On July 21, it filed this suit;
(3) On Jan. 1, 1950, it became delinquent in the payment of its corporation capital stock tax, which became due July 1, 1949;
(4) On May 15, 1950, defendant for the first time filed and served an answer containing its fourteenth defense, that plaintiff was so delinquent and had forfeited its corporate charter privilege and therefore could not maintain the suit;
(5) On June 14, plaintiff filed a motion to strike this and other defenses;
(6) On Sept. 13, 1950, defendant moved for judgment on the...
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...of its right to do business, although tolling of limitation seems to have been the only question raised.5 Matanzas Packing Co. v. Rayonier, Inc., 195 F.2d 523 (5th Cir. 1952); Industrial Coordinators, Inc. v. Artco., Inc., 366 Mich. 313, 115 N.W.2d 123 (1962); Hall v. Citizens Nat'l Trust &......
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American Land Development Corp. v. Hillman, 2657
...ground of a delinquency that did not then exist.' The United States Court of Appeals, Fifth Circuit, in the case of Matanzas Packing Co. v. Rayonier, Inc., 195 F.2d 523, reversed the United States District Court for dismissing a suit on the grounds that the corporation was delinquent in fil......
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Marinelli v. Weaver, 7179
...138 So.2d 756; Babe, Inc. v. Baby's Formula Service, Inc., Fla.App.1964, 165 So.2d 795, 6 A.L.R.3d 320; Matanzas Packing Co. v. Rayonier, Inc., C.A. 5 Fla., 195 F.2d 523. See also Town of Davie v. Hartline, Fla.1967, 199 So.2d 280, overruling Irwin v. Gilson Realty Co., 1935, 117 Fla. 394, ......