CopyCited 43 times | Published | Florida 3rd District Court of Appeal
(1932). [6] Vance, supra, 791; 2 Richards, supra, § 201. [7] Vance, supra, 790; 16 Couch, supra, § 61:29
CopyPublished | Supreme Court of Florida | 1956 Fla. LEXIS 3448
...Appellant, Peninsular Telephone’ Company/was relator below and appeals from a final judgment dismissing an alternative writ of mandamus in a proceeding by which appellant sought refund of certain documentary stamp taxes theretofore collected by appellee, Gay, as then Comptroller, under Section 201.07, Florida Statutes, F.S.A....
...The essential facts summarized above are not in dispute. The trial judge heard the matter- on relator’s motion for a peremptory writ upon the record, which included the alternative writ and the return of the respondent. In the trial court and in this court relator contends that Sections
201.01 and
201.07, Florida Statutes, F.S.A., impose a documentary stamp tax only upon documents issued within the state of Florida, that the bonds in question were issued in the State of New York and had never been within the State of Florida, and that therefore they were not subj ect to the tax....
...es, signs, executes,' issues, sells, removes, consigns, assigns, or ships the same, or for whose benefit or use the same are made, signed, executed, issued, sold, removed, consigned, assigned, or shipped in the State of Florida.” (Emphasis added.) Section 201.07, Florida Statutes (Section 1, Chapter 15787, Laws of Florida^ Extraordinary Session, 1931), reads as follows: “On all bonds, debentures, or certificates of indebtedness issued in the *134 State of Florida by any person, and all instr...
...ificates of indebtedness issued by any such person, the property of which is located within the state shall bear to the whole value, of the property described in said instrument or obligation shall be taxed hereunder.” Appellee contends that under Section 201.07, supra, the issuance of bonds by “any person” must take place within the State of Florida to be taxable but that the issuance of such bonds by “any corporation” does not necessarily have to take place within the limits of the S...
