STATE EX REL. C.P.O. MESS (OPEN) v. GREEN

No. 33838.

174 So.2d 546 (1965)

STATE of Florida ex rel. C.P.O. MESS (OPEN), U.S. NAVAL STATION, KEY WEST, Florida, et al., Relators, v. Ray E. GREEN, as Comptroller of the State of Florida, Respondent.

Supreme Court of Florida.

April 23, 1965.


Attorney(s) appearing for the Case

Clinton Ashmore, U.S. Atty., Murray Wadsworth, Asst. U.S. Atty., Louis F. Oberdorfer, Asst. Atty. Gen., Fred B. Ugast, William Massar and Clinton B.D. Brown, Attorneys, Department of Justice, for relator.

Earl Faircloth, Atty. Gen., Fred M. Burns, Asst. Atty. Gen., and Charles D. McClure, Tallahassee, for respondent.


THORNAL, Justice.

In an original proceeding in mandamus we are requested to direct the respondent to refund to the relators certain excise liquor taxes paid and collected pursuant to Section 561.46, Florida Statutes, F.S.A.

We must decide whether the subject tax was an excise impost on consumers, and if so whether relators were exempt from liability therefor as instrumentalities of the United States government.<...

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