Hunt v. Turner

Citations

• 54 Fla. 654

Syllabus

<p>1. Exceptions to an answer in chancery must conform to chancery usage and unless they do so, are properly overruled. The purpose and scope of exceptions to an answer examined, and proper forms stated..</p> <p>2. As a general rule if a person is domiciled in a state his personal property, in contemplation of law has its situs in that state and is taxable there. Some exceptions to this rule are referred to in the opinion'.</p> <p>3. In this case the evidence tends to show that the appellant became' a resident citizen of Walton county, Florida, some time before the first of January, 1903, and in the spring of 1903, voluntarily made a return of his taxable property to the tax assessor of Walton county, including therein $42,000.00 in money which he had in Chicago in bank or in the hands of brokers for the purpose of speculation: Held, that under the allegations of the bill, and the facts shown in evidence, he was not entitled to be relieved from the payment of the taxes on said money, and that under the laws of Florida, his real estate situated in Walton county is responsible for said taxes.</p> <p>4. Under section 36, chapter 4322, laws of 189s, it is not necessary for a tax collector to obtain a warrant from the county commissioners, unless there has been a total failure or omission on the part of the collector to obey the command of the warrant issued by the assessor.</p>