Johnson v. Armour & Co.

Citations

• 31 Fla. 413

Syllabus

<p>1. The provision of Section 9 of the general revenue act of June-10th, 1891 (Chapter 4010). that all dealers in dressed meats doing a business of twenty-five thousand dollars or more per annum shall pay a license of five hundred dollars, means that, such dealers whose annual gross sales amount to the sum. stated or more, shall pay an occupational tax of the amount, stated.</p> <p>2. The occupational tax imposed by Section 9 of the general revenue law of June 10th, 1891, on dealers in dressed meats, is not payable in advance, or as a condition precedent' to beginning-the business; nor is any license required for doing such business.</p> <p>8. The occupational tax imposed by the 9th section of the general revenue law of June 10th, 1891, on dealers in dressed meats, can not be collected by a levy by a tax collector under the provisions of the 10th section of the act. If not voluntarily paid, its payment must be enforced by an ordinary civil action.</p> <p>4. The fact that dressed meat sold here is from animals which the vendors raised, or buy, or own and hill in another state and ship hither, does not of itself prevent such vendors from being dealers in dressed meats here; nor does it constitute them, butchers or manufacturers here.</p>