ROBERTS, Justice.
In this original mandamus proceeding, this court is asked to decide whether an obligation represented by a note held by a New York corporation, payable in New York City, and secured by a mortgage on Florida real estate, is liable for the Class C. Intangible Personal Property Tax levied and assessed by Chapter 199, Florida Statutes 1941, as amended, F.S.A. The debtor is a Delaware corporation, having its principal place of business in Clewiston, Florida...
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