# Florer v. Sheridan

> Indiana Supreme Court · February 13, 1894 · 23 L.R.A. 278

URL: https://www.frixlaw.com/law-library/cases/7051977

## Case

- **Full name:** Florer, Treasurer v. Sheridan, Administratrix
- **Court:** Indiana Supreme Court
- **Decided:** February 13, 1894
- **Citations:** 23 L.R.A. 278; 137 Ind. 28; 36 N.E. 365; 1894 Ind. LEXIS 186
- **Precedential status:** Published
- **Opinion:** Dissent by Howard
- **Judges:** Dailey, Howard
- **Cited by:** 21 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/7051977

## Opinion text

Dissenting Opinion.
Howard, C. J.
I am constrained to withhold my concurrence in so much of the foregoing opinion as holds that the constitution permits the enactment of a law which authorizes the deduction of debits from credits in the giving in of notes, choses in action, etc., for taxation. I am of opinion that all the property of the State, *43 including all credits, and save only such, property as is expressly exempted by tlie constitution, should be subject to equal and uniform taxation.
Filed Feb. 13, 1894.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7051977. Public record. Not legal advice.