Cahoon v. Smith

• Decision Date: 21 May 1930
• Parties: CAHOON, Sheriff v. SMITH.
• Court: Florida Supreme Court

128 So. 632

99 Fla. 1174

CAHOON, Sheriff v. SMITH.

Florida Supreme Court, Division B.

May 21, 1930

Error to Circuit Court, Duval County; De Witt T. Gray, Judge.

Habeas corpus proceedings by E. S. Smith against W. B. Cahoon, as Sheriff. From a final order discharging petitioner, defendant brings error.

Reversed.

COUNSEL

Fred H. Davis, Atty. Gen., and T. T. Turnbull, of Tallahassee, for plaintiff in error.

John E Mathews, of Jacksonville, for defendant in error.

OPINION

WHITFIELD P.J.

This writ of error was allowed and taken under the statute to a final order discharging the petitioner in habeas corpus proceedings. Section 5444, Compiled General Laws 1927; State v. Bethea, 61 Fla. 60, 55 So. 550; Hiers v. Mitchell, 95 Fla. 345, 116 So. 81.

It appears that E. S. Smith owned and operated two motor-propelled vehicles in the business of transporting property for compensation upon the public highways between fixed termini and over regular routes, all within the state, not a common carrier but as a private carrier under special contract; that he has not made application for or received a certificate of public convenience and necessity, and has not paid to the comptroller an advance payment upon the mileage tax required by chapter 13700, Laws of Florida 1929, and that, such failure being a misdemeanor under the statute, the said E. S Smith had been committed to the custody of the sheriff for trial, but was discharged on habeas corpus, the circuit judge holding chapter 13700 cannot be constitutionally applied to the facts of the case.

The statute entitled 'An act Providing for the Supervision and Regulation of Persons, Firms, Corporations and Associations Owning, Controlling, Operating or Managing Motor Vehicles Used in the Business of Transporting Persons or Property for Compensation Over the Public Highways of the State; Defining Auto Transportation Companies and Providing Supervision and Regulation Thereof by the Railroad Commission of the State of Florida and Providing for the Enforcement of the Provisions of This Act and for the Punishment of Violations Thereof and Imposing a Mileage Tax and Providing for the Disposition of the Revenue Raised by the Same; and Repealing All Acts Inconsistent with the Provisions of This Act,' provides that:

'The term 'auto transportation company' when used in this Act means every corporation or person, their lessees, trustees or receivers, owning, controlling, operating or managing any motor-propelled vehicle not usually operated on or over rails, used in the business of transporting persons or property for compensation or as a common carrier over any public highway in this State between fixed termini or over a regular route; Provided, That the term 'auto transportation company' as used in this Act, shall not include corporations or persons engaged exclusively in the transportation of children to or from school, or any transportation company engaged exclusively in the transporting agricultural, horticultural, dairy or other farm products and fresh and Salt Fish and Oysters and Shrimp from the point of production to the assembling or shipping point enroute to primary market, or to motor vehicles used exclusively in transporting or delivering dairy products. * * *

'No auto transportation company shall operate any motor vehicle for the transportation of persons or property for compensation on any public highway in this State without first having obtained from the Railroad Commission a certificate that the present or future public convenience and necessity requires or will require such operation, but no certificate shall be required for operation exclusively within the limits of an incorporated city or town. * * *

'There shall be collected by the Comptroller of the State from every Auto Transportation Company as herein defined to which has been granted a Certificate of Public Convenience and Necessity permitting it to engage in the transportation of passengers or freight, or both, a mileage tax of one-half cent (1/2c) per mile on all busses with a capacity of 10 passengers or less and a mileage tax of three-fourths cent (3/4c) per mile on all busses with a capacity of not more than 20 passengers nor less than 10 passengers, and a mileage tax of one cent (1c) per mile on all busses of the capacity of more than 20 passengers; and a mileage tax of one cent (1c) per mile on all trucks with a loaded capacity of less than 5,500 lbs., and a tax of two cents (2c) per mile on all trucks with a loaded capacity of 5,500 lbs., or more coming within the terms of this Act for every mile traveled by the motor vehicles of such Auto Transportation Company over the public highways of this State. This tax shall be paid quarterly beginning October 1, 1929. Provided: That at the time of issuing said Certificate of Public Convenience and Necessity and at the beginning of each calendar quarter thereafter the Comptroller of the State shall collect from each holder of such certificate the sum of Seventy-five Dollars ($75.00) as an advance payment upon the mileage tax herein levied for the ensuing quarter which said amount shall at the end of the quarter be credited to said holder of such certificate and the difference between the said amount and the correct amount of said tax shall be adjusted by the Comptroller with the said holder of such certificate.' Sections 1, 2, 13, 14, chapter 13700, Acts 1929, sections 1335(1), 1335(2), 1335(13), 7794(2), Supplement to Compiled General Laws 1927.

The title of the act does not express, and the body of the act does not embrace, more than one general subject of legislation and matter properly connected therewith therefore the act does not violate section 16 of article 3, Constitution. The title of the act is not misleading. The tax levy is matter properly connected with the subject of the regulation of the business that is expressed in the title and covered by the statute, and the levy need not be confined to expenses of regulation. Liberty Highway Co. v. Michigan Public...