79 Fla. 104 | Fla. | 1920
The Trustees and certain taxpayers of Special Tax School District Number 5 of Lafayette County filed their bill in equity against the Trustees of Special Tax School District Number 48 of said county and against the County Treasurer seeking to enjoin the payment to and use by said District 48 of tax money alleged to belong to said District Number 5.
It is alleged that District Number 5 was created in 1908, since which time it has continuously functioned as a Special Tax School,District, and that in 1912 District Number 48 was created with boundaries overlapping District Number.5, and that the Trustees of District Number 48 are claiming and receiving the special taxes levied against property in the overlapping territory which ought to go to District Number 5. The prayer is that the further receipt and use of such taxes by District Number 48 be enjoined, and for an accounting and return of all moneys so previously received. The answer puts in issue the legality of the creation of District Number 5 and on final hearing the bill was dismissed, the Chancellor finding and so stating in his decree t‘hat Special Tax School District Number 5 * * * is not a defacto school district, and that its * * * trustees are not .a body corporate within the meaning of Sec. 414, Gen’l Stat. of Florida.”
No testimony was offered on behalf of respondents, hence we inquire whether complainants have stated and proved a cause of action. The proceeding by which Special Tax School Districts may be established are set forth in Section 400 et seq., General Statutes of 1900. The record evidence does not positively show a full compli
An .attempt was undoubtedly made in good faith to organize said Special Tax School District under the law then existing and the district was generally recognized and performed all the functions of such a district for years; it was, therefore,, at least a defacto district and as such entitled to full recognition against collateral assault.
The statute (Section 401) provides that “special tax districts created under this act shall continue until disestablished or changed by like proceedings as those by which they were created.” It is therefore obvious that a district can not be overlapped, altered or changed by the establishment of another district.
The statute (Section 414) makes the trustees of any school district a corporation, and on behalf of respondents it is argued that “before there can be trustees * * * there must be a district duly organized and created,” and that the “trustees * * * could not be a body corporate unless the school district of which they were trustees was a corporation duly and legally created.” This argument entirely ignores the settled law that where there has been a bona fide attempt to create a public or quasi public corporation followed by the exercise of the functions of such a corporation, that only the State can question the legality of its creation. Robinson v. Jones, 14 Fla. 256; MacDonald v. Rehrer, supra.
It also erroneously assumes that under the statutes in question there can be no de facto district. 35 Cyc. 847.
As to the distinction between de jure corporations and de facto corporations see 10 Cyc. 252; Splonskofsky v. Minto, supra.
Per Curiam. — The record in this cause having been considered by this Court, and the foregoing opinion prepared' under Chapter 7837, Acts of 1919, adopted by the court as its opinion, it is considered, ordered and adjudged by the court that the decree herein be, and the same is hereby, reversed.