Peninsular Casualty Co. v. State

Citations

• 68 Fla. 411

Syllabus

<p>1. License taxes are not required, to be equal or uniform, but they cannot lawfully be imposed so as to deny equal protection of the law.</p> <p>2. The State has a wide discretionary power in imposing license taxes, and unless there can be no substantial basis for discriminations made in classifications and in fixing the amount of license taxes so that such discrimination must be regarded as purely arbitrary and unreasonable under every conceivable condition in practical affairs, the courts will not interfere with legislative regulations of such matters.</p> <p>3. The burden is on- one who complains that he has been denied the equal protection of the laws, to sustain the complaint.</p> <p>4. The reasonableness of a statute is determined in its enactment so as to preclude review by the courts unless the act or its application is so unreasonable and arbitrary as to deny an organic right.</p> <p>5. The statute requiring insurance companies to pay “two per cent, of the gross amount of receipts of premiums from policy holders in this State,” is not such an arbitrary and hostile discrimination against, or excessive burden upon, insurance companies as a class, as to constitute a denial to any person of the equal protection of the laws.</p>