McClain v. West

Citations

• 80 Fla. 732
• 87 So. 49

Syllabus

<p>1. Chapter 6877, Laws of 1915, Section 14, imposes a license tax of ten dollars upon aliens or non-residents engaged in taking fish from the salt waters of the State, whether by hook, line, rod or reel, for purposes other than his own individual use, while operating in whole or in part a boat engaged in the fishing industry.</p> <p>2. One who pays the license provided for in Section 14 of the Act mentioned in the first head-note is not required to pay a further tax of ten dollars upon aliens or non-residents engaged in the fishing industry required by the succeeding paragraph of the same section.</p> <p>3. An alien or non-resident employed upon a boat engaged in the fishing industry is required to pay the license whether he actually fishes or not, and if he is upon a boat not engaged in the fishing industry, but fishes for purposes other than his own use, he is required to pay the license of ten dollars — but one person is not required to pay both licenses.</p>