39 Fla. 25 | Fla. | 1897
The questions involved in this case depend upon the-proper construction of the sixteenth subdivision of section 9, chapter 4010, acts of 1891, entitled “An act for the assessment and collection of revenue,” reading* as follows: “Electric light, water works, gas light and telephone companies shall each pay, on every plan^ to the tax collector of each county where such plant is located and operated, a license tax of one hundred dollars; Provided, Telephone lines of less than twenty-five miles in length shall pay a license tax of twenty-five dollars.” It is not denied by plaintiff that its line is more than twenty-five miles in length, if this length is to be estimated at the sum of the length of its wires in use by all of its subscribers; but it contends that its line is to be estimated at the sum of the distances covered by the poles supporting its wires, because in the “telephone business” the word “line” means “a line of poles and the wires suspended thereon, without regard to the number of those wires,” and the declaration alleges that this meaning is “clearly defined, well known, established and definite.” It will be observed that the words “telephone lines” occur only in the proviso of that portion of the statute now under consideration, and therefore constitute an exception to the general words “telephone companies” or “plant,” contained in the enacting clause. The office of a proviso is to restrain the enacting clause; to except something which would
A line is defined by Webster’s International Dictionary as “a wire connecting one telegraphic station with another, or the whole of a system of telegraph wires under one management and name;” and by the Century Dictionary as “a telegraph wire between stations, forming with them the circuit.” A plant is defined by the Century Dictionary as “the fixtures, machinery, tools, apparatus, appliances, etc., necessary' to carry on any trade or mechanical business, or any mechanical operation or process.” The plaintiff admits that its wires ran from the central office to each
The plaintiff also contends that the seizure of its property by the collector under subdivision 16 of section 9 of the act referred to, for failure of the plaintiff to pay the license tax of $100 demanded by defendant, was “an arrogation of judicial power.” and constituted the taking of plaintiff’s property without due process of law; and that plaintiff was entitled to recover upon that theory. As to this contention it is sufficient to say that the declaration does not claim damages for any illegal act of the defendant or trespass committed by him against the plaintiff’s property. It specifically seeks to recover only .the difference between the amount of money paid by plaintiff to defendant and the 1 Icense tax legally due for a telephone line of less than twenty-five miles in length, because, as it alleges, this difference was not justly chargeable to plaintiff, and was paid by it under protest.
We find no error in the record, and, therefore, the judgment of the court below is affirmed.