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STATE, DEPT. OF REVENUE v. SWINSCOE

No. 55853.

376 So.2d 1 (1979)

STATE of Florida, DEPARTMENT OF REVENUE, Appellant, v. Peter E. SWINSCOE and Chloe M. Swinscoe, His Wife, Appellees.

Supreme Court of Florida.

October 4, 1979.

Attorney(s) appearing for the Case

Jim Smith, Atty. Gen., and Maxie Broome, Jr., Asst. Atty. Gen., Tallahassee, for appellant.

Gaylord A. Wood, Jr., Fort Lauderdale, for appellees.

OVERTON, Justice.

This is a direct appeal from a judgment of the circuit court of Broward County holding the documentary stamp tax set forth in section 201.02(2), Florida Statutes (1977),1 could only be applied prospectively and further holding section 201.02(3), Florida Statutes (1977),2 unconstitutional. We have jurisdiction.3

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