WRIGHT v. REYNOLDS FASTENERS, INC.

No. 65-674.

184 So.2d 699 (1966)

E.W. WRIGHT, As Tax Collector of Dade County, Florida, Sam L. Elcook, As Tax Assessor of Dade County, Florida, and Ray E. Green, As Comptroller of the State of Florida, Appellants, v. REYNOLDS FASTENERS, INC., a New York Corporation, Appellee.

District Court of Appeal of Florida. Third District.

Rehearing Denied April 20, 1966.


Attorney(s) appearing for the Case

Thomas C. Britton, County Atty., and Stuart Simon, Asst. County Atty., for appellants.

Kenneth N. ReKant and George Gilbert, Miami Beach, for appellee.

Before HENDRY, C.J., BARKDULL, J., and GOODING, MARION W., Associate Judge.


BARKDULL, Judge.

By this appeal, the appellants seek review of a summary final decree upholding the right of the plaintiff in the trial court to secure the return of certain tangible personal property taxes, paid under protest to the appellant tax collector.

All parties agree that the property involved in this cause was immune from taxation as being imports in their original containers, pursuant to the provisions of the Federal Constitution. See: Brown v....

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