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FABER, COE & GREGG OF FLORIDA, INC. v. WRIGHT

Nos. 64-642, 64-643.

178 So.2d 51 (1965)

FABER, COE & GREGG OF FLORIDA, INC., a Florida Corporation, Appellant, v. E.W. WRIGHT, Tax Collector of Dade County, Florida, Ray E. Green, Comptroller of the State of Florida, Carl F. Caplinger, Tax Collector of the City of Miami, and W.R. Bailey, Director of Finance of the City of Miami, Appellees.

District Court of Appeal of Florida. Third District.

Rehearing Denied September 13, 1965.

Attorney(s) appearing for the Case

Taylor, Brion, Buker, Hames & Greene, and Robert J. Paterno, Miami, for appellant.

Thomas C. Britton, County Atty., and William W. Gibbs, Asst. County Atty., for Dade County, John R. Barrett, City Atty., and Jack R. Rice, Asst. City Atty., for City of Miami, appellees.

Before HENDRY, C.J., and CARROLL and SWANN, JJ.

CARROLL, Judge.

The appellant, Faber, Coe & Gregg of Florida, Inc. made a bulk purchase on January 31, 1961, of the furniture, fixtures, merchandising inventory and certain motor vehicles from Montsalvatge & Co. of Miami, Inc., a dealer in tobacco products. Tangible personal property ad valorem taxes levied thereon by Dade County and the City of Miami for 1960 were unpaid, and that fact was known to the bulk purchaser. Such taxes constituted a lien on the...

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