37 Fla. 499 | Fla. | 1896
Lead Opinion
The bill in this case is prolix, and not as precise as it might have been. After exceptions were sustained to parts of the first answer interposed, an amended answer was filed to the entire bill, and the first one might be considered as abandoned and entirely out of the case. As the case was disposed of on the pleadings, and our conclusion is the same whether the second answer as amended be considered alone, or in connection with the first one, we have-filed- herewith a full statement of the entire pleadings in the case. Prom an examination of this statement it will be found that the following facts may be conceded to be true, viz: Appellee was a corporation existing under the laws of New York, with its headquarters and chief office in the city and State of New York, and since the year 1883 to the filing of the bill in August, 1891, had been the owner of certain named vessels of over twenty tons burden, and at the time of filing the bill owned four of the vessels; that all of said vessels were duly registered in the custom house in the city of New York and State of New York, and said city was their home port; that in compliance with the act of Congress, the name of each vessel had been painted on its stern upon a black ground in white letters, and the name of the city of New York and State of New York given as the home port; that appellee had regularly returned the valuation of its property, including said vessels, to the proper authorities of the State, county and city of New York, and had regularly submitted all information required by said authorities to enable them to assess and collect the taxes against said property. The statement in the tenth paragraph of the bill, that ap
Two of the boats owned by appellee at the time of filing the bill had been sent to waters of other States to engage in business, but, as alleged by the original
In the case of Minturn vs. Hays, 2 Cal. 590, S. C. 56 Am. Dec. 366, decided in 1852, it appeared that a steamboat built in New York by owners resident there was employed from June, 1850, to the time of the suit in carrying passengers and freight between Sacremento City and San Francisco, in California. It was alleged that the owners of the boat paid taxes on her in the State of New York, but there was no showing as to her registry anywhere. The California court held that the boat was subject to taxation in that jurisdiction. The Alabama court, in the case of Battle vs. Mobile, 9 Ala. 234, S. C. 44 Am. Dec. 438, held a vessel subject to taxation by the city authorities of Mobile under the following conditions: A resident citizen of the State of Pennsylvania owned an interest in several steamboats that ran on rivers in the State of Alabama, and the boats were regularly licensed under the laws of the United States, and registered at the custom house in the city of Mobile in pursuance of the act of Congress. The city of Mobile in pursuance of an act of the Leg
It appears that several of the boats had been destroyed during the jjeriods for which taxes were assessed or attempted to be assessed on them, but under the rule announced in the Federal court, all of them, on the conceded facts, were primarily and presump
The only other point to which reference need be made is the j urisdiction of the court to enjoin the sale of the boat seized. On the allegations of the bill we are of the opinion that the court did have jurisdiction. The threatened injury was of such a nature as to render it irreparable, and the case does not come within the principle of the decisions of Odlin vs. Woodruff, 31 Fla. 160, 12 South. Rep. 227, and Baldwin vs. Tucker, 16 Fla. 258.
The decree of the chancellor should be affirmed, and it is so ordered.
Dissenting Opinion
(dissenting):
I can not agree with the opinion of the court in this case, for the following reasons: I think some of the boats of the appellee are subject to the taxes, or some of such taxes, as are sought to.be collected. The bill .alleges that the boats in question “had not become so blended with the commerce and business of the State of Florida as to make them taxable in this State, and the status and condition of said boats, obtained by reason of their non-resident ownership, and of their registry in the custom house of the city of New York under the act of Congress, had not been affected or changed.” This allegation is not specifically denied. In view of the fact that the general tone and tenor of the answer is a denial to the exemption from taxation by reason of the matters of fact alleged by the bill, I do not think it necessary that there should have been such specific denial of these very allegations. The allegations themselves are not averments of fact, but of opinion from the statement of facts which preceded them.
The bill was filed August 12th, 1891. It appears from the sixth paragraph of the same that four of the complainant’s steamers, viz: the Everglade, Welaka, Fred. DeBary and City of Jacksonville, except the two latter during the summer months and part of the fall months, had from the 15th of November. 1889, formed part of an all water route, in connection with other steamers touching at Jacksonville from the City of New York, to Sanford, Florida. These steamers of complainant being engaged in plying only between Jacksonville and Sanford in this State, and upon waters of the St. Johns river, situated wholly within
The only case we have found in which the tax was declared invalid, where the facts appear to be similar to those of the case under consideration, is Roberts vs. Township of Charleviox, 60 Mich. 197, 26 N. W. Rep. 878. The statement of facts in this case is very meagre. The vessel was owned by a non-resident of Michigan, and taxes upon it were paid in Dakota where the owner resided. The only allegation as to the length of time the property was in Michigan is, that it was “used at the time in the navigable waters of this State.” The court held 'similar to the holding cited from 58 N. Y., supra, that “the decisions of the United States Supreme Court have uniformly held that a vessel enrolled and licensed, or registered, under the United States navigation laws does not by engaging in business within a State become subject to its taxing power if the owner is a non-resident,” and cites the same cases cited by the New York court, and St. Louis vs. The Ferry Company, supra, to support the proposition. Prom what has already been said, it appears that the court asserted the proposition more broadly than it is stated in the cases cited. All other cases coming to m'y attention, -where the facts are parallel to those of the present case, maintain the
The latest utterance upon the subject, and with which I fully agree, is from our neighboring sister State of Alabama in the case of National Dredging-Company vs. State, supra. That was a case almost parallel with the present. The corporation in that case, which sought to have its property exempted, was a foreign corporation domiciled in the State of Delaware. A part of the property sought to be exempted from taxation was a steam tug called the Curtis, which was duly registered under the laws of the United States at Wilmington, in said State. It was engaged in carrying on a dredging contract in the channel of Mobile bay. In its petition it alleged that the completion of the contract would “occur shortly,” when it would be removed. The court did not consider such steam tug exempt. It said: “With respect to the tug boat Curtis, a special consideration is advanced in support of its non-taxability. It is a seagoing vessel, propelled by steam, and is entitled to registry under statutes of the United States at the port of its owner’s domicile. As matter of fact, it is registered at the custom house in the city of Wilmington, Delaware. On this the contention is that that being home, it can not be taxed elsewhere. There are many cases which hold that such vessel, engaged in commerce between its home port and others, or even
The only difference whatever in the situation of the tug Curtis and complainant’s steamers is, that the tug-was not engaged in commerce, foreign or interstate.
I think the decree of the Circuit Court should have been reversed with directions.