Jackson v. Neff

• Decision Date: 03 December 1912
• Citation: 60 So. 350,64 Fla. 326
• Parties: JACKSON, Sheriff v. NEFF.
• Court: Florida Supreme Court

60 So. 350

64 Fla. 326

JACKSON, Sheriff v. NEFF.

Florida Supreme Court

December 3, 1912

Rehearing Denied Jan. 8, 1913.

Error to Circuit Court, Hillsborough County; F. M. Robles, Judge.

Habeas corpus on petition of Bruce Neff. From a judgment in favor of petitioner, R. A. Jackson, sheriff, brings error. Reversed.

Syllabus by the Court

SYLLABUS

The power of the Legislature is unrestricted to impose ad valorem taxes by a duly enacted statute, where the limitations imposed by the state Constitution as to uniform and equal rates and just valuations are observed, and the organic provisions as to due process and equal protection of the laws are not violated.

Double taxation may not violate constitutional limitations, where uniformity of rates, just valuations, and due process are observed, and no unjust discriminations are imposed so as to preserve the organic right to equal protection of the laws.

The levy of an ad valorem tax upon property and also a license or occupation tax upon the use of the same property is not double taxation.

A license fee is not a 'tax' within the meaning of the provisions of the organic law requiring uniformity of rates and just valuations of property for purposes of taxation.

A license tax may be imposed by the Legislature for the use of motor vehicles on the public roads in the state, even though an ad valorem tax is paid on such motor vehicles and they are not used for hire or charge, and even though a license tax is not imposed for the use of vehicles of other kinds used upon the roads.

The increased license tax imposed upon motor vehicles when used for hire, charter, or when charge is made for the use thereof in any manner or form whatsoever, over the tax imposed upon those used by the owner thereof, or without charge, is based upon real and substantial differences in conditions and is amply justified.

The title of chapter 6212, Acts of 1911, is not misleading and is constitutionally sufficient.

The provision of the statute that the license tax imposed shall be paid 'to the tax collector' does not conflict with the mandate of section 17 of article 5 of the Constitution that 'the county judge * * * shall issue all licenses required by law to be issued in the county.'

COUNSEL Wall & McKay, of Tampa, for plaintiff in error.

Hilton S. Hampton, of Tampa, for defendant in error.

OPINION

WHITFIELD C.J.

On a writ of error in a habeas corpus proceeding, the only question presented for determination is the validity of the following statute of 1911:

'Chapter 6212 (No. 93).

'An Act to License Automobiles and Other Motor Driven Vehicles Using the Public Roads or Highways in the State of Florida Either for Hire or Otherwise.

'Be it enacted by the Legislature of the state of Florida:

Section 1. The owner or operator of every automobile and other motor driven vehicle operating in this state more than fifteen days when used for hire, charter or when charge is made for use thereof in any manner or form whatsoever, shall pay annually to the tax collector of the several counties of this state a county license tax as follows:

'For any automobile and other motor driven vehicle of less than ten horse power, five dollars.

'From eleven to twenty-nine horse power, ten dollars.

'From thirty to forty horse power inclusive, twenty dollars.

'From forty-one to fifty horse power inclusive, thirty dollars.

'From fifty-one to sixty horse power inclusive, fifty dollars.

'From sixty-one to seventy horse power inclusive, seventy dollars.

'From seventy-one horse power and over, one hundred dollars.

'When any automobile and other motor driven vehicles are used by the owner thereof, or without charge the annual license tax shall be as follows:

'For any automobile and other motor driven vehicle of less than ten horse power, three dollars.

'From eleven to twenty-one horse power, five dollars.

'From thirty to forty horse power inclusive, ten dollars.

'From forty-one to fifty horse power inclusive, fifteen dollars.

'From fifty-one to sixty horse power inclusive, twenty-five dollars.

'From sixty-one to seventy horse power inclusive, thirty-five dollars.

'And seventy-one horse power and over fifty dollars.

'The payment of one such county license tax in the state of Florida shall exempt the owner or operator from the payment of any other such county license tax during the license year. Upon the payment of such county license tax the owner or operator shall be given an appropriately numbered metal tax with the name of the county and the year for which said county license tax is paid indicated thereon whether for hire or owner's use, which said tag shall be kept in plain view on such automobile or other motor driven vehicle. All persons desiring to procure said license as herein provided for shall make application to the county tax collector of the several counties upon blank to be furnished by the county tax collector showing the essential facts for the procurement of such license, which said metallic tags and blank forms shall be furnished the county tax collectors of the several counties by the county commission of the several counties.

'Sec. 2. All moneys derived from the payment of such license tax shall be paid into the road and bridge funds of the several counties.

'Sec. 3. Any person or persons, firm or association that shall fail to comply with the provisions of this act shall be guilty of a misdemeanor and upon conviction shall be punished by a fine of not more than double the amount required for such license or imprisonment not exceeding six months.

'Approved June 5, 1911.'

The court should not declare a statute to be unenforceable because unconstitutional, unless it clearly appears beyond a reasonable doubt that there is no reasonable basis for it within the lawmaking power of the Legislature. State ex rel. Gubbins v. Anson, 132 Wis. 461, 112 N.W. 475.

The taxing power of the Legislature has no limitations except those contained in the state and federal Constitutions.

In the state Constitution are the following provisions:

'Section 1, art. 9. The Legislature shall provide for a uniform and equal rate of taxation, and shall prescribe such regulations as shall secure a just valuation of all property, both real and personal excepting such property as may be exempted by law for municipal, educational, literary, scientific, religious or charitable purposes.'

'Sec. 5, art. 9. The Legislature shall authorize the several counties and incorporated cities or towns in the state to assess and impose taxes for county and municipal purposes, and for no other purposes, and all property shall be taxed upon the principles established for state taxation. But the cities and incorporated towns shall make their own assessments for municipal purposes upon the property within their limits. The Legislature may also provide for levying a special capitation tax, and a tax on licenses. But the capitation tax shall not exceed one dollar a year and shall be applied exclusively to common school purposes.'

'Section 12, Bill of Rights. No person shall be * * * deprived of * * * property without due process of law.'

Section 1 of amendment 14 to the federal Constitution provides that 'no state shall * * * deprive any person of * * * property without...