Opinion

Lee v. Gaddy

  • 133 Fla. 749
  • 183 So. 4
  • 1938 Fla. LEXIS 1038
Court
Supreme Court of Florida
Filed
Aug 1, 1938
Status
Published
Author
Brown
On the bench
Buford, Whitfield, Brown, Chapman, Ellis
Cited by
3 cases

The opinion

Brown, J.

(concurring).—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.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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