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STATE EX REL. GREEN v. CITY OF PENSACOLA

126 So.2d 566 (1961)

STATE of Florida ex rel. Ray E. GREEN, as State Comptroller of Florida, Appellant, v. CITY OF PENSACOLA, a municipal corporation, created by the Law of Florida; Roy S. Philpot, Mayor, Clyde E. Miller, Jr., Charles Humphreys, J.J. Banfell, J.N. Jolly, Kenneth Kelson, E.P. McCullough, T.P. O'Gara, Henry E. McLaughlin, Albert Woerner and Fud Thornton, as members of the City Council, and Charles H. Walker, as City Clerk-Comptroller of the City of Pensacola, Appellees.

Supreme Court of Florida.

February 1, 1961.

Attorney(s) appearing for the Case

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

F. Churchill Mellen, W.H. Watson, James B. Watson, of Watson & Watson, Pensacola, for appellees.

HOBSON, Justice.

This appeal arises from an action of mandamus brought on the relation of the Comptroller of the State of Florida, wherein the relator sought to compel the respondent, City of Pensacola, and certain of its officers to pay to the comptroller a gross receipts tax on the sale of natural gas by the City of Pensacola during 1955. The tax sought to be collected is that imposed by Section 203.01, Florida Statutes F.S.A.1 The alternative...

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