36 Fla. 196 | Fla. | 1895
It is contended for plaintiffs in error that the proviso of section 17 of the act of 1891, Chapter 4014, the-basis for this suit, is in conflict with the Constitution in two particulars. The first one is, that the subject-matter of the proviso is not expressed in the title of' the act, as required by section 16 of Article III of the-Constitution; and the second is, that it is an attempt to divert money raised by taxation for county purposes to other and unauthorized uses, in violation of. section 5 of Article IX of the Constitution. The title-of the act in question is: “An act to provide for establishing, working, repairing and maintaining the-public roads-and bridges of the several counties of this-State, and to provide penalties for failure thereof.” Provision is made in the act for working, repairing and maintaining the public roads of the counties of the State by means of manual labor by the residents of the several counties subject to road duty, aided for-building and repairing bridges by a one mill tax on the dollar, in case such roads and bridges are not-worked, repaired and maintained by a special tax as provided in the seventeenth section of the act. After-defining the powers and duties of the County Commissioners of the county over and in reference to the-public roads and bridges, directing the division of the-counties into road districts and providing the manner-of compelling those subject to road duty to work the-roads, it is provided in the sixteenth section that ‘ ‘no person residing in and paying municipal taxes to any
We will first consider the contention that the provision for turning over one-half of the money raised for the public roads and bridges of the county to the municipal authorities to be used by them in laying out and maintaining the streets thereof is a devotion of it to other than county purposes. It is beyond question that, under section 5 of Article IX of the Constitution, the Legislature can not authorize counties to levy taxes for any other than county purposes,
In State ex rel. vs. Commissioners of Putnam County, supra, it is said: “Though all public roads and all streets are public highways, yet neither all public highways nor all public roads are streets, or city or town highways. * * Public roads are established by the county authorities with reference to the convenience of the people of the county of neighborhoods therein; streets and other municipal highways are located in obedience to the dictation of the welfare and convenience of the town or city. The road may be so located
In Commissioners of Hamilton County vs. Mighels, 7 Ohio St. 109, the court say: “A county organization is created almost exclusively with a view to the policy of the State at large, for purposes of political organization and civil administration, in matters of finance, of education, of provision for the poor, of military organization, of the means of travel and transport, and especially for general administration of justice. With scarcely an exception, all the powers and functions of the county organization have a direct and exclusive reference to the general policy of the State, and are in fact, but a branch of the general administration'of that policy.” The Legislature has always under our system of government had plenary control of all public highways whether they be public county roads or streets in cities and towns. State ex rel. vs. Jacksonville Street Ry. Co., 29 Fla. 590, 10 South. Rep. 590. Cooley on Taxation, page 130, says: “One of the most important functions of government is the makr ing provision for public roads for the use of the people. The variety of these is great, and the modes of construction and operation are different. Ho question is made of the competency of the Legislature to levy taxes for the common highway, the improved turnpike and macademized road, the planked or paved street, the canal, the tramway or the railway. Any or all of them may be constructed by the State, or under State authority, by the municipal subdivisions of the State within whose limits they may be needed.” The decision in the case of Supervisors of Will County vs. People ex rel., 110 Ill. 511, makes a distinction between raising money by taxation for she purpose of building
The objection that the subject-matter of the proviso to section 17 is not expressed in the title of the act can not. in our judgment, be sustained. It is not ques
In the case of Mayor, etc., of Knoxville, vs. Lewis, 12 Lea, 180, cited by counsel for plaintiffs in error, the title of the act considered was to provide more just and equitable laws for the assessment and collection of revenue for State and county purposes, and to repeal all laws then in force whereby revenue was collected for the assessment of real estate, personal property, privileges and polls. The act contained many sections,, and after making provisions on the subject of assessing and collecting State and county revenue, it enacted,, in the fiftieth section, that the county clerk should collect the municipal revenues. Under the law previously existing the municipal recorder collected the-town taxes. Under a constitution similar to ours as. to the subject-matter and title of an act it was held, that the fiftieth section introduced a new subject not. expressed in the title, and the entire act was void. Inf reaching this conclusion the court said there was a. distinction between State and county revenue,, and
The turning over of one-half of the money raised from the property in the towns and cities does not destroy the equality and uniformity of the tax itself. The levy is made upon all the taxable property of the county justas any other lax is assessed and levied, and all property in the county bears an equal portion of the burden of such tax in proportion to its value. Sangamon Co. vs. City of Springfield, 63 Ill. 66.
It is further objected that the statute does not require the County Commissioners to turn over the money to the municipal authorities, or that it is left in doubt as to whose duty it was to turn over the money, and that the relief by mandamus will be refused when the right is doubtful. It will be seen that the seventeenth section directs the money when collected to be paid into the county treasury as a special fund to be expended under the direction of the County Commissioners solely for the purpose of maintaining, working, repairing and keeping in good condition the public roads and bridges of the county, and for purchasing suitable tools, implements and material for that purpose, “provided, however, that one-half of the amount realized from said special tax on property in incorporated cities or towns shall be turned over to
The only other contention demanding any discussion is, that the peremptory writ commands the County Commissioners to forthwith turn over to the municipal authorities of Jacksonville §5,746.74, when, as shown by the return, only $758.91 remained in the treasury to the credit of the public road fund. The case was disposed of on the alternative writ and return thereto, and as shown by the return one-half of the amount collected and paid into the county treasury on property in the city of Jacksonville as a road fund for the years 1891, 1892 and 1898 was §8,455.79. The sum of §2,709.05, it is conceded, had been paid, and the bal
The judgment is reversed with directions that- the Circuit Court enter judgment in accordance with this •opinion.