STATE v. GAY


90 So.2d 132 (1956)

STATE of Florida, on the relation of PENINSULAR TELEPHONE COMPANY, a corporation, Incorporated under the laws of the State of Florida, Appellant, v. Clarence M. GAY, as Comptroller of the State of Florida, Appellee.

Supreme Court of Florida. En Banc.

On Rehearing October 24, 1956.


Attorney(s) appearing for the Case

Macfarlane, Ferguson, Allison & Kelly, Tampa, for appellant.

Richard W. Ervin, Atty. Gen., and T. Paine Kelly, Asst. Atty. Gen., for appellee.


THORNAL, Justice.

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 question presented by appeal is whether on the record in this case the appellant-relator was liable for the payment...

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