Jacquin appeals from a final summary judgment entered in a declaratory judgment action which construed Sections 565.12 and 565.14, Florida Statutes (1975), so as to require Jacquin to pay the higher excise tax required by Section 565.12 on 61,600.65 wine gallons of rum manufactured by it.
The issue here is whether rum resulting from a mixing of rum made from Florida raw materials with rum made from...
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