77 Fla. 786 | Fla. | 1919
— This ip an action in assumpsit by Alie City of .Miami against the County of Dade in which the city is located.
There is a special count in the declaration as follows:
‘‘The Plaintiff, the City of Miami, was in thp year 1915, and still is, a duly organized and incorporated municipal corporation under tlie laws of the State of Florida, situated wholly within the limits of Dade County in said State, and the defendant, Dade County, was in the year 1915,. and still is, a duly organized County of the State of Florida. The County Commissioners of said Dade County, did, in the year .1915, levy for the year 1915,. a tgx of six mills on the dollar on the real and personal property in said county, to be used and appropriated by such County Commissioners exclusively for the purpose of working, constructing, repairing or maintaining roads in such county, liard surfaced or otherwise, and out of the taxes collected .and. paid in pursuance of the said levy, the sum of $27,021.08 was realized and collected by and paid to said,county on the property ,m the limits of the said City of Miami, and thereby the defendant under the provisions of Section 9, of Chapter 6537 pf the Laws of Florida, became indebted to the Plaintiff, the said City of Miami, in .one half of the said sum for which amount the Plaintiff has made lawful demand of the said Cpunty Commissioners, and though often requested so to do, the defendant has wholly failed and refused to pay the same.”
The declaration also contains common counts for money received by the defendant for the use of the plaintiff and for money found to be due from the defendant to the plaintiff on account stated between them.
There wa.s a plea of never was indebted as alleged to the common counts.
Issue was joined on the pleas and the cause was by agreement heard by the court without a jury on an agreed statement of facts. There was a finding for the plaintiff in the sum of $12,767.46, for which amount judgment was entered against defendant, for the review of which finding and judgment writ of error was taken.
The first contention is that there was error in the order of the court below overruling defendant’s demurrer to the special count of the declaration. The grounds of the
With respect to the first qquestion presented by this demurrer the rule is that where a public statute is applicable to a case it is sufficient that the pleading of the party who seeks to rely upon the statute shall set forth the facts which bring the case within it, and it is not necessary to recite the title of the act or otherwise designate or even refer to it. Atlantic Coast Line R. Co. v. State, 73 Fla. 609, 74 South. Rep. 595. It was, therefore, not necessary to count on this statute if the facts pleaded were sufficient to bring the case within it.
The statute upon which the action is predicated is Section 9 of Chapter 6537, Laws of Florida, 1913, which is as follows:
“The Board of County Commissioners are hereby authorized and required to levy a tax of not to exceed five mills on a dollar on all property in said County each year for road and bridge purposes, and the same when collected,, shall be paid over to the County Treasurer, and by him kept in a separate fund, which fund shall not be expended for any other purpose than for work on the public roads and bridges in the several Counties, and for the payment of the salaries of employees engaged in road and bridge work, and in providing the necessary tools, material, implements and teams, and for the necessary*792 work on said road and bridges; Provided, however, That o.ne-íiali the amount so realized from sáid special tax oil the property in incorporated "cities and towns, shall be turned over to said crtiés and towns, to be used in repairing and maintaining the roads and streets thereof, as may be provided by the ordinances of such cities and towns.”
The contention is made that this statute was repealed by the tax levy acts of 1913 and 1915, the same being Chapters 6474 and 6491, Laws of Florida, respectively. It is admitted that the latter acts do not expressly repeal the former, but it is said that they do supersede and by implication repeal it. The inconsistency pointed out, and the only inconsistency between the tax levy acts referred to and the statute under consideration is that the former authorizes a levy of a tax of eight (8) mills on„ the dollar each year on the property of the county to be used in the construction and maintenance of roads and bridges, whereas the latter authorizes a levy of a tax of only five (5) mills for such purpose. The tax levy act of 1913, Chapter 6474, was enacted at the same session of the legislature that Chapter 6537 was enacted, Section 9 of which is, as we have seen, the basis of this action. There is no express repeal of one by tie other, and it is well settled that repeals of one statute by another by implication are not favored. Florida East Coast R. Co. v. Hazel, 43 Fla. 263, 31 South. Rep. 272; Curry v. Lehman, 55 Fla. 847, 47 South. Rep. 18.
In the case of Florida East Coast R. Co. v. Hazel, supra, the rule on this subject was stated as follows: “Repeals by implication are not favored,, and in order,that a court may declare that one statute repeals another by implication it must appear that there is a positive repug
In the case of Curry v. Lehman, supra, the court said: “It is to be presumed that different acts on the same subject passed at the same session of the legislature are imbued writh the same spirit and actuated by the same policy and they should be construed each in the light of the other. The legal presumption is that the legislature did not intend to keep really contradictory enactments in the statute book, or to effect so important a measure as the repeal of a law without expressing an Intent to do so. An interpretation leading to such a result should not be adopted unless it be inevitable. The rule of construction in such cases is that if courts can by any fair, strict or liberal construction find for the two provisions a reasonable field of operation, without destroying their evident intent and meaning, preserving the force of both, and construing them together in harmony with the whole course of legislation, it is their duty to do so.”
Now, applying the foregoing rules to this .case, it is clear, we think, that Section 9 of Chapter 6537 was not repealed by Chapter 6474, the tax levy act enacted at the same session of the legislature, nor by Chapter 6941, the tax levy act enacted at the following session. Construing the two acts passed at the same session of the legislature as being in pari materia- we have the statute upon which the plaintiff below bases its claim in full force and effect, but so modified by the tax levy get as, to authorize a levy of a tax of not exceeding eight (8) mills on the dollar on the property of the county for the construction and maintenance of roads and bridges in the
Under the second and third assignments of error it is urged' that there was no error in excluding certain testimony of a member of the board of county commissioners of the defendant county by which it proposed to prove that the tax levy for the year 1915 for said county was made under the “general tax law” (Chapter 6941, Laws of Florida) and not under the “special law providing for road tax” (Section 9, Chapter 6537, Laws of Florida). The immateriality of this evidence is made apparent by the foregoing discussion and it is not necessary to further consider it. Such discussion also contains a sufficient answer to the questions raised by the fourth and fifth assignments of error except as to the question of the alleged insufficiency of the evidence to support the finding and judgment which was presented by defendant’s motion for a new trial. By the agreed statement of facts it was, among other things, agreed in substance that the City of Miami is a municipal corporation duly incorporated under the laws of the State of Florida, situated
It was also suggested at the oral argument that a county may not be made a .defendant in an action of this kind, and that although the question of th.e county’s alleged immunity from suit was not presented by the pleadings nor called to the attention of the court below,
Prom what we have said it follows that the judgment must be affirmed.