42 Fla. 634 | Fla. | 1900
dissenting:
I am unable to concur in the conclusion reached by the majority, of the court upon the main questions at issue in this case, and think that the order appealed from should be affirmed.
I think that Chapter 4336 laws, approved May 20, 1895, under which the election was held that is questioned in this case, besides being so crude and imperfect within itself as to make it impossible under it constitutionally to-'impose any tax whatever, is unconstutional and void upon its face, in that it violates not only the spirit but the letter of section 10 of Article XII of the constitution of 1885. This section of the organic law reads as follows : “The legislature may provide for the division of any county or counties into- convenient school districts, and for the election biennially of three school trustees, who shall hold their office for two- years, and who shall have the supervision of all the schools within the district; and for the levying and collection of a district school tax, for the exclusive use of public free schools within the district, whenever a majority of the qualified electors thereof that pay a tax on real o-r personal property shall vote in favor of such levy;
Chapter 4336 laws, approved May 20th, 1895, designed to- carry into effect the above quoted constitutional provision, and under which the election in question was held, is as follows:
Chapter 4336.
An Act to Provide for the Division of Counties into Convenient School Sub-district, and for the Election Biennially, of three School Trustees, and for the Levying and Collection of a District School Tax, and Providing for the holding of Elections for such Purposes.
Be it enacted by the Legislature of the' State of Florida:
' Section 1. That an election may be held in any city, town, community, section or division of any county, under the order and direction of the board of public instruction of any county, upon the petition of one-fourth of the registered and qualified voters of such city, town, community, section or division of such county, who are tax payers on real or personal property therein, to determine whether such city, town, community, section or division of such county, shall be a school sub-district, and for the election of three trustees therefor, and to determine the mileage to be assessed and collected annually during the succeeding two- years. Such election- shall be held and the result ascertained and declared as nearly as practicable in the same manner as is provided by law for the holding of elections con
Section 2. All voters in such election for sub-districts or trustees shall have the qualifications, specified in section one for petitioners for election to- establish sub-districts.
Section 3. The petition mentioned in section one of this act shall fix and define the boundary of the city, town and adjacent territory, community, section or other division intended to be made and formed into a
Section 4. It shall be the duty of the trustees on or before the last Monday in July of each year to prepare an itemized estimate, showing the amount of money required, for necessary common school purpose of their sub-district for the next ensuing scholastic year, stating the rate of mileage to be assessed and collected upon the taxable property of their sub-district to' cover such amount, not to exceed three mills on the dollar. A copy of the itemized estimate herein provided for shall be filed with the clerk of the board of county commissioners, which board shall direct the assessor of taxes to assess, and the collector to collect, the amount so- stated. Moneys collected under the provisions of this act shall be paid over to the trustees of the sub-district in which the tax is levied.
Section 5. The object of a school sub-district shall be to promote the school interests of the district, when formed, by the collection and judicious appropriation of a special school tax.
Section 6. They shall also' be a corporation with the usual powers for the purpose of performing their duties.
Section 7. They shall receive and hold the money which may be assessed and collected as hereinbefore provided as a special tax, to' be disbursed in the district where collected, solely for school purposes. These trustees shall be* required to give bond in twice the amount raised by the special tax to be approved by the board of public instruction before receiving any such money.
Section 8. All laws and parts .of laws in conflict
Approved May 20, 1895.
It will be observed that this act undertakes to determine the result of the elections to be held under it by the majority of the votes actually cast at any such election. In this I think that it clearly violates the plain letter, meaning and spirit of the quoted section of the organic law. The language used in the constitution is plain and explicit, and in my view, admits of no other construction than that in order to> impose the additional burden of taxation contemplated thereby, a majority of the qualified electors of the district to be taxed, who pay taxes on real or personal property, must have voted at such election, and must have voted in favor of the affirmative of the proposition. I think that the cases cited in the opinion of the majority of the court from the States of North Carolina, Mississippi and Missouri were rightly decided upon this question, but the,peculiar language of our constitution, I think, plainly forbids any other construction. What is that language? That such tax may be imposed “whenever a majority of the qualified electors thereof that pay a tax on real or personal property shall vote in favor of such tax.” To what does the word “majority” in the quoted sentence grammatically refer, and what subject in said sentence does the word “majority” therein qualify? Clearly it refers to and qualifies the words “qualified electors thereof.” The term “qualified elector” can be and is properly and accurately applied to the citizen who is qualified to vote though he may never in fact become a voter by actually casting a ballot. And our
I think that the said Chapter 4336 is unconstitutional and void, but even if it be conceded that it is not, I think that i-t is so wholly defective within itself as that under it the provisions of the constitution designed to be executed thereby can no-t legally be accomplished.