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PEDERSEN v. GREEN

105 So.2d 1 (1958)

John P. PEDERSEN, doing business as Africa, U.S.A., Petitioner, v. Ray E. GREEN, as Comptroller of the State of Florida, Respondent.

Supreme Court of Florida.

Rehearing Denied October 1, 1958.

Attorney(s) appearing for the Case

Anderson, Gundlach & Hull, Fort Lauderdale, for petitioner.

Richard W. Ervin, Atty. Gen., Phillip Goldman, Asst. Atty. Gen., and Lewis H. Tribble, Tallahassee, for respondent.

O'CONNELL, Justice.

This is an original proceeding in mandamus brought by the petitioner, John P. Pedersen, seeking to compel the Comptroller to refund certain sales and use taxes alleged to have been unlawfully assessed and collected by the Comptroller from the petitioner.

Petitioner owns and operates a zoological park. Many animals are maintained for breeding and display purposes. No admission charge is made to the public but a fee is charged to those who...

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