THOMAS, Justice.
Consideration of this controversy brings immediately into juxtaposition Article XVI, Section 16, and Article IX, Section 1 of the Constitution, F.S.A. There is then discernible at least two differentiating characteristics. Section 16 of Article XVI relates only to corporations and provides that all their property, except that of a corporation that shall construct a cross-state canal, shall be subject to taxation unless "held and used exclusively...
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