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ATLANTIC LIQUOR CO. v. DADE COUNTY

No. 69-791.

233 So.2d 851 (1970)

ATLANTIC LIQUOR CO., Inc., a Florida Corporation, Appellant, v. DADE COUNTY, a Political Subdivision of the State of Florida, et al., Appellees.

District Court of Appeal of Florida, Third District.

Rehearing Denied May 4, 1970.

Attorney(s) appearing for the Case

Rosenberg, Rosenberg, Reisman & Glass, Miami, for appellant.

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

Frates, Fay, Floyd & Pearson, Miami, for Distilled Spirits Wholesalers of Florida, Inc., amicus curiae.

Forrest, Friedman, Ruffner & Traum, Miami, for Hartley & Parker, Inc., amicus curiae.

Aaron M. Kanner and Richard Kanner, Miami, for Southern Wine & Spirits, amicus curiae.

Ward, Ward, Straessley, Hiss & Heath, Miami, for Florida Beverage Corp., amicus curiae.

Before BARKDULL, HENDRY and SWANN, JJ.

PER CURIAM.

The appellant seeks review of an adverse final judgment which determined that in computing value for ad valorem tax purposes the Federal Excise Tax and the State Excise Tax on distilled spirits should be included therein. Said opinion by the trial judge reads in part as follows:

* * * * * * "* * * The Court's adjudication on the central legal issue in the cause which was precisely stated in the plaintiff's brief as: "`CAN THE...

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