Lee v. Gaddy, (1938)
Court: Supreme Court of Florida
Number:
Visitors: 2
Judges: BUFORD, J.
Attorneys: George Couper Gibbs, Attorney General, W.P. Allen, Assistant Attorney General, and H.O. Pemberton, for Appellants;
Robert H. Givens, Jr., and Ray Selden, for Appellees.
Filed: Aug. 01, 1938
Latest Update: Mar. 02, 2020
Summary: In this case W. Kenneth Collins as Tax Collector of Leon County demanded of each pharmacist practicing pharmacy in Leon County the payment of an occupational license tax under the provisions of Section 10 of Chapter 18011, Laws of Florida, Acts of 1937, which reads as follows: "Section 10. Every person engaged in the practice of any profession, whether or not such profession be regulated by law, shall pay a license tax of $10.00 for the privilege of practicing, which license tax shall not reliev
Summary: In this case W. Kenneth Collins as Tax Collector of Leon County demanded of each pharmacist practicing pharmacy in Leon County the payment of an occupational license tax under the provisions of Section 10 of Chapter 18011, Laws of Florida, Acts of 1937, which reads as follows: "Section 10. Every person engaged in the practice of any profession, whether or not such profession be regulated by law, shall pay a license tax of $10.00 for the privilege of practicing, which license tax shall not relieve..
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My thought is that the Legislature, in imposing a tax on every person engaged in the practice of a "profession," intended it to apply only to those persons who profess to have special knowledge in a given field and who serve the public and charge members of the public direct for their expert services, each thereby conducting their respective professions as a definite business enterprise in and of itself. If given the broad meaning contended for by the appellants, the word "profession" would, as pointed out by Mr. Justice BUFORD, embrace ministers of the gospel, school teachers, and many others upon whom the Legislature has never heretofore imposed a license tax. Such could not have been the legislative intent.
Source: CourtListener
