Martin v. Dade Muck Land Co.

• Decision Date: 26 March 1928
• Docket Number: 638.,644
• Parties: MARTIN, Governor, et al. SAME v. DADE MUCK LAND CO. SAME v. M. B. GARRIS, PROPERTIES, Inc. et al.
• Court: Florida Supreme Court

116 So. 449

95 Fla. 530

MARTIN, Governor, et al. SAME v. DADE MUCK LAND CO. SAME v. M. B. GARRIS, PROPERTIES, Inc. et al.

Nos. 644, 638.

Florida Supreme Court

March 26, 1928

Rehearing Denied April 12, 1928.

En Banc.

Suits by the Dade Muck Land Company against John W. Martin, as Governor, and others, and by the M. B. Garris, Properties Inc., and another, against John W. Martin, as Governor, and others, for an injunction. From orders overruling demurrers to the complaints, defendants appeal.

Cases considered together on appeal.

Orders reversed.

On Petition for Rehearing.

Syllabus by the Court

SYLLABUS

Bonds authorized by certain statute held obligation of Everglades drainage district, not of state (Acts 1927, c. 12016). The bonds authorized to be issued by chapter 12016, Acts of 1927 are obligations of the Everglades drainage district, and not of the state of Florida.

State cannot directly, indirectly, or contingently, pay, or be obligated to pay, whole or part of principal or interest on bonds to be issued by Everglades drainage district (Acts 1927, c. 12016; Const. art. 9, § 6). In view of the limitations contained in section 6, art. 9, of the Constitution, the state cannot legally, in any form or manner, either directly or indirectly, or contingently, pay or be obligated to pay, the whole or any part of the principal or the interest of the bonds authorized to be issued by the Everglades drainage district.

Requirement that trustees of internal improvement fund should pay drainage taxes on lands held by them, and in certain cases buy in land sold for taxes, held to refer only to funds held under certain statute; 'funds * * * to be appropriated by state' for use by trustees of internal improvement fund in buying lands sold for taxes, means funds received from use or sales of swamp and overflowed lands held by trustees under certain statutes (Rev. Gen. St. 1920, §§ 1054, 1055; Acts 1927, c. 12016, §§ 2, 4). The provisions in sections 2 and 4 of chapter 12016 that the trustees of the internal improvement fund shall pay the ad valorem drainage taxes assessed upon the lands in the district held by the trustees of the internal improvement fund, and that such trustees shall, in the absence of other satisfactory bidders, buy in any lands sold for nonpayment of the tax authorized by the statute, 'using any funds in hand or to be appropriated by the state for such purposes,' have reference only to funds held by the trustees of the internal improvement fund under Chapter 610, Acts 1854-1855; and the two provisions 'or to be appropriated by the state for such purposes,' insections 2 and 4, chapter 12016, apply only to funds received from the use or sales of swamp and overflowed lands held by the trustees of the internal improvement fund under the trusts declared in chapter 610 Acts 1854-1855 (sections 1054-1055, Rev. Gen. St. 1920), and subsequent amendatory and supplemental statutes.

Provision that drainage taxes shall have effect of judgment and execution held inoperative to bind state; provision that drainage taxes shall have force of judgment and execution held inoperative to deprive persons of property without due process of law; provision that drainage taxes shall have force and effect of judgment and execution may be regarded as eliminated (Acts 1927, c. 12016, § 4; Const. art. 9, § 6). The provision of section 4 of chapter 12016, Acts of 1927 that the ad valorem drainage taxes authorized to be levied upon the lands in the Everglades drainage district shall from the date of assessment have 'the force and effect of a judgment and execution at law against the owner of such property,' is inoperative to bind the state or to deprive persons of property without due process of law; and such provision may be regarded as eliminated.

Statute providing for issuing drainage district bonds held not to pledge or loan state's credit to district (Const. art. 9, § 10; Acts 1927, c. 12016). Chapter 12016, Acts of 1927, cannot, and does not, pledge or loan the credit of the state to the Everglades drainage district, and therefore does not violate section 10 of article 9 of the state Constitution.

Provision making drainage district bonds investment for public and trust funds may be regarded as eliminated, not being germane to, or properly connected with, subject of statute's title (Acts 1927, c. 12016, § 10). Section 10 of chapter 12016, Acts of 1927, relating to the use of the bonds as security for deposits of public funds and for investment of trust funds, etc., may be regarded as eliminated from the statute, since it is not germane to, or properly connected with, the subject expressed in the title of the act.

If provisions relating to levies, additional legislation, and completeness of act authorizing issuance of drainage district bonds, or any part thereof, are invalid, such portions may be inoperative without affecting remainder of act (Acts 1927, c. 12016, §§ 8, 9, 11). If sections 8, 9, and 11 of chapter 12016, Acts of 1927, or any part thereof be adjudged to be invalid, such invalid provisions may be inoperative without affecting the remainder of the act, as an effective law.

Title of statute authorizing issuance of drainage district bonds, held sufficient to express single subject, and not misleading (Acts 1927, c. 12016). The title of chapter 12016, Acts of 1927, is sufficient to express a single subject, and is not in any way misleading as to the valid provisions of the act.

Everglades drainage district held statutory subdivision for special governmental purposes, distinct from government of counties (Acts 1913, c. 6456). The Everglades drainage district is a statutory subdivision for special governmental purposes, wholly distinct from the government of the several counties. The provisions of chapter 12016 that are sustained are not repugnant to provisions of the Constitution relating to the duties of county officers.

Legislature may impose administrative duties on state or other officers to effectuate taxing district's objects, in absence of contrary organic provisions. It is competent for the Legislature, as an incident to the formation of a taxing district for governmental purposes, to impose administrative duties upon state or other officers to effectuate the objects of the district, where there are no express or implied organic provisions to the contrary.

Legislature may levy reasonable special ad valorem taxes on land in Everglades drainage district without including personal property (Const. art. 9, § 1). As the Everglades district drainage operations are designed to benefit the lands in the drainage district, the Legislature has the power to levy reasonable, special assessment ad valorem taxes upon the real property in the district, without including personal property; and section 1, art. 9 of the Constitution, relating to general taxation, is not applicable.

Ad valorem drainage district tax held not to constitute double taxation; ad valorem drainage tax under statute held not unlawful delegation of taxing power; statute providing for ad valorem drainage district tax held to base benefits to property on basis of existing facts and reasonable expectations (Acts 1927, c. 12016; Const. art. 9, § 1). The ad valorem tax authorized by chapter 12016 is not double taxation; nor is it an unlawful delegation of the taxing power. It is a provision for bonds to raise additional funds within definite limitations to effectuate a governmental improvement, the benefits to the property assessed being determined by a statute that has a basis in existing facts and reasonable expectations, and not predicated upon mere vague conjecture or prophesy.

Assessments for local public improvements must have relation to special benefits reasonably to be expected; assessments for local public improvements must not, by arbitrary action or unjust discrimination or otherwise, take property without due process of law; assessments for local public improvements must not, by arbitrary action or unjust discrimination or otherwise, deny equal protection of law or violate other constitutional provisions. All forms of special assessments for local public improvements or facilities must have relation to special benefits that reasonably may be expected to accrue to the value or to the uses of the property so specially assessed; and such special assessments must not, by reason of arbitrary action or unjust discrimination or otherwise, violate the due process or equal protection or other provisions of organic law.

Where the public improvements contemplated and the method of the special assessments and the anticipated benefits are determined by direct legislative enactment, such determinations will not be disturbed by the courts, unless an abuse of power or purely arbitrary and oppressive action is clearly shown in appropriate proceedings duly taken by parties who have not acquiesced in the action taken, and have not abandoned or waived their rights, and who are otherwise entitled to complain.

Administrative determinations as to proper public improvements and method rate, or amount of assessments or apportionment of burdens are not conclusive; administrative determinations as to proper public improvements and method, rate, or amount of special assessment will be given weight in determining whether authority has been properly exercised. Administrative determinations under legislative authority as to improvements to be made and as to the method, rate, or amount of special assessments to be imposed, or as to contemplated benefits to, and the apportionment of burdens on, the property so specially assessed, are not conclusive; but such administrative determinations, when regularly made, will be given due weight and consideration by the courts in...