14 Fla. 146 | Fla. | 1872
Lead Opinion
delivered the opinion of the court.
Illegal assessments — that is, assessments wherein, independent of the exercise of a discretion as to value, there appears error in matter of law — are the assessments for which a party has a remedy by petition under Section 4 of Chapter 151 of the laws of Florida. This section provides a remedy for an illegal assessment, without reference to the provisions of any particular act prescribing the mode cmd manner of making assessments. The 79th Section of Chapter 1713 of the Laws of Florida enacts that “ all acts and paits of acts heretofore passed relating to asssessment and taxation are hereby repealed.” Chapter 1713 is an act prescribing the mode and manner of making assessments. This general clause, repealing all laws relating to assessmenss in a law changing or regulating the method of assessment, cannot be held to repeal laws prescribing a remedy for illegal assess
There cannot readily be imagined an act erroneous in point of law, whether it be that of an executive, legislative, or judicial officer, for which there does not exist a remedy. On the other hand, the general rule is that for the erroneous exercise of either a judicial, legislative or executive discretion, there does not exist a remedy through the medium of judicial supervision and review. As to pure legislative and executive discretions, judicial officers cannot, as a matter of course, control them. An instance of the exercise of a pure legislative discretion is to be found in an act which the Legislature deems advisable to adopt as a remedy for a conceived evil. This remedy, however inadequate to accomplish the result desired, cannot be disregarded by a judicial tribunal, unless in conflict with organic or constitutional provisions. This is also true of executive discretions. It is doubtful even whether the Legislature could authorize judicial tribunals to review the exercise of such discretions, legislative or executive. They are discretions belonging to different departments of the government. As to judicial discretion, I conceive the rule to be that it is within the power of the Legislature to provide for the review of a discretion of this character, and that in the absence of such legislation, the exercise of a pure judicial discretion, by an inferior tribunal will not be reviewed. There are perhaps exceptions to this rule, but the case at bar is not one of them. In the case of Carter vs. Bennett, 4 Fla., 356, the Supreme Court, speaking of reviewing orders of the court upon motions for new trials, based upon a consideration of the facts, remark that such practice is wholly unknown in England, and in the United States courts, and that the State courts are about equally divided thereon. In that case, this court refused to review the exercise of discretion by the Cir
The petition in this case sets forth an illegal assessment, in this, that the value fixed is too high; that the “ full cash value ” is not the sum assessed. The issue made is as to this fact. Testimony is taken and the court determines that the value fixed by the County Commissioners is not excessive. The case, as settled by the court, contains this conclusion of fact. I think the judge went beyond the authority conferred by the statute in attempting this review of the exercise of a discretion as to values vested in the County Com
“ No judicial officer, in determining a matter legally submitted to his discretion, can ever be required to be governed by the dictates of any judgment but his own. "We are clearly of opinion that in refusing to abate the petitioner’s taxes, the commissioners acted judicially upon a subject of which they had final jurisdiction, and in which the exercise of their discretion cannot be revised by any other tribunal. If the commissioners erred in their proceedings in matters of law, the petitioner may have a writ of certiorari. If this will give him no adequate redress of any grievance which he may have sustained, it is the fault of the law and not of the court.” 19 Pick., 299.
To the same'effect are the decisions of all the State courts that we have been able to examine.
The case is remanded, with directions to dismiss the petition.
Concurrence Opinion
delivered the following concurring opinion explanatory of the opinion of the court in the case of Gwynn vs. King, 14 Fla., 32:
The opinion of the court in the case of Gwynn vs. Charles R. King, Tax Assessor, &c., is referred to in the brief of counsel for appellant, and it is insisted that, according to that opinion, the proceeding before the Circuit Judge by petition under the act of 1817-8, was the proper mode of redress in case of á complaint against an excessive assessment. Such was not the understanding of the court in that opinion. In
If it be said that opr language in the case referred to might be construed to the intent that cases of illegal assessment included an excessive valuation, a reference to the statute itself must have been sufficient to show that such construction could not have been reasonably put upon it. The judgment to be given by the Circuit Judge was that the petition be dismissed, or that the assessment was “ not lawfully made,” if the assessment was “ found to be illegal.” In the case referred to the opinion of the court was, upon principle and authority, that a mere excessive valuation was not an illegal