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INTERNATIONAL BUSINESS MACH. CORP. v. VAUGHN

98 So.2d 747 (1957)

INTERNATIONAL BUSINESS MACHINES CORPORATION, Appellant, v. J.H. VAUGHN, as Tax Assessor of Okaloosa County, Florida; C.L. Campbell, as Tax Collector of Okaloosa County, Florida; and C.M. Gay, as Comptroller of the State of Florida, Appellees.

Supreme Court of Florida.

Rehearing Denied December 18, 1957.

Attorney(s) appearing for the Case

Jones & Harrell, Pensacola, for appellant.

Clyde Campbell, Crestview, for appellees.

THOMAS, Justice.

The appellant asked the chancery court to declare that certain electric accounting machines owned by it and used exclusively by the United States Air Force at Eglin Field were not subject to taxation by Okaloosa County and that the appellees — Tax Assessor and Tax Collector — be restrained from assessing and collecting taxes on the property.

Jurisdiction over that part of Eglin Field on which the machines are located was ceded...

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