City of De Land v. Moorhead

• Decision Date: 05 December 1928
• Citation: 119 So. 117,96 Fla. 737
• Parties: CITY OF DE LAND et al. v. MOORHEAD et al.
• Court: Florida Supreme Court

119 So. 117

96 Fla. 737

CITY OF DE LAND et al. v. MOORHEAD et al.

Florida Supreme Court, Division B.

December 5, 1928

Suit by F. G. Moorhead and others against the City of De Land and others. Decree for complainants, and defendants appeal.

Affirmed.

See also, 116 So. 10.

Syllabus by the Court

SYLLABUS

Municipalities can exercise only such powers and prerogatives as are expressly or impliedly conferred by legislative enactment (Const. art. 8, § 8). Under section 8, article 8, of the Constitution, municipalities in this state can exercise only such powers and prerogatives as are conferred on them expressly or impliedly by legislative enactment.

City of De Land had no authority to levy and collect publicity tax (Laws Ex. Sess. 1925, c. 11466). Chapter 11466, Acts of 1925 Laws of Florida, being a complete revision of the charter of the city of De Land, and there being no provision therein authorizing a publicity tax, all statutes on that subject were repealed thereby, and there is now no authority for the collection of such a tax.

City commission of the city of De Land must approve all expenditures from its treasury (Laws Ex. Sess. 1925, c 11466, § 45). Section 45 of chapter 11466, Laws of Florida clearly requires that the city commission of the city of De Land approve all expenditures from its treasury.

Appeal from Circuit Court, Volusia County; M. G. Rowe, Judge.

COUNSEL

D. C. Hull and Hall, Landis & Whitehair, all of De Land, for appellants.

Stewart & Stewart, of De Land, for appellees.

OPINION

TERRELL J.

Appellees brought this suit in the court below to restrain the city of De Land from expending any of its funds for publicity purposes and to restrain the said city from expending any funds from its treasury for any purpose before the bill, claim, or demand therefor has been approved by the city commission of said city. A restraining order was granted as to both aspects of the prayer of the bill and appeal was taken from that order.

By its charter as now constructed, is the city of De Land authorized to collect and disburse a tax for publicity purposes and can such funds or any other funds of said city be paid out of its treasury without the approval of bills therefor by the city commission? is the question presented here for our consideration.

The answer to these questions is determined by an examination of chapter 8255, Acts of 1919, Laws of Florida, and chapter 11466, Acts of 1925, Laws of Florida. Chapter 8255, Acts of 1919, was approved April 26, 1919, and authorized the city of De Land to levy and collect a tax of not exceeding two mills on the dollar of all taxable property in the city for publicity purposes. Said chapter 8255 became a part of the city charter of De Land from the date of its passage and approval and was ample authority for the assessment and collection of a publicity tax. City of St. Petersburg v. English, 54 Fla. 585, 45 So. 483. Chapter 11466, Acts of 1925, Laws of Florida, was approved November 30 of that year, and purported to be a complete revision of the city charter of the city of De Land, the title to said act being as follows:

'An act to abolish the present municipal government of the city of De Land, Volusia county, Florida, and to organize, incorporate, and establish a new city government for the same and to provide for its jurisdiction and powers.'

Section 21 of chapter 11466 in minute detail enumerates the powers vested by the Legislature in the city of De Land, but authority to assess and collect a publicity tax is not included therein. Other sections of the act embrace inclusions and exclusions of old charter provisions, but none of them appear to cover a tax for publicity purposes. We must therefore conclude that, since chapter 11466, Acts of 1925, Laws of Florida, was a...