Colonial Investment Company, a Corporation, Appellant v. Oscar Nolan, as Tax Assessor of Duval County, Florida, and…

Summary

The Supreme Court of Florida held that Chapter 14571 of the 1929 Laws is unconstitutional because its title and substantive provisions contain two distinct, unrelated subjects, violating Section 16 of Article III of the Florida Constitution, and because its penalty provision infringes the uniform valuation requirement of Article IX. Accordingly, the Court reversed the lower court's judgment and remanded the case. Justice Whitfield dissented, arguing the provisions are properly connected and the title is not misleading.