71 Fla. 363 | Fla. | 1916
(after stating the facts) — The Legislature at its session in the year 1915 enacted the following as Section Ten (10) of Chapter 6883 that was approved by the Governor on June 2nd, 1915:
“Sec. 10. Fifteen per cent of the amount of all*374 county licenses collected upon automobiles, automobile trucks and other motor driven vehicles shall hereafter be paid over to the State Treasurer to be kept in a special fund for the maintenance of the State Road Department, and the same shall be remitted to the State Treasurer as other tax monies are remitted.”
The other sections of .this Chapter made provision for the creation of a State Road Department to consist of five members and prescribing its duties and powers, such members to be appointed by the Governor and confirmed by the Senate and to hold their offices for four years.
The same legislature of the year 1915 also enacted the following as Section Two (2) of Chapter 6881 that was approved by the Governor on June 4th, 1915: -“All monies derived from the payment of such license tax shall be paid into the road and bridge funds of the several counties.” This Chapter 6881 is entitled: “An Act to Amend Chapter 6212 of the Acts of the Legislature of 1911, Same being Entitled ‘An Act to license Automobiles and Other Motor Driven Vehicles Using the Public Roads or Highways in the State of Florida, Either for Hire or Otherwise.’ ” It amends only the first section of Chapter 6212 laws of the year 1911, by increasing the license taxes originally imposed by that section, and re-enacts as Section 2, of the amendatory act ifisissimis verbis section 2 of the amended act Chapter 6212. It is contended in support of the demurrer that the above quoted Section 2 of Chapter 6881 being the last law passed on the subject, and being in irreconcilable conflict with the provisions of Section 10 of Chapter 6883, that the latter section 10 was repealed thereby by implication and is wholly inoperative, and no longer enforcible law. We cannot sustain this contention. Both of
Chapter 6883 provides a State Road Department composed of five State officers with important public functions and duties State wide in character affecting all the public highways throughout the State, and provides that fifteen per cent of the amount of all county licenses collected upon automobiles, etc., shall be paid to the State Treasurer for the maintenance of said State Road Department, and this from every county in the State; while Chapter 6881 prescribes a license tax to be paid annually on all automobiles to the Tax Collector of the several counties in the State, but providing that the payment of the license tax in any one county should exempt the owner or operator from the payment of any other such county or State license tax during the license year. And it prescribes a higher licensetaxthan had theretofore been assessed by law. Can it fairly be conceived that it was the intention of the legislature to make elaborate provision in one act for a State Road Department and in such act provide for its maintenance by a small percentage of the moneys collected throughout the State from automobile licenses, and then within two days time enact another law providing for the collection of such automobile licenses, and therein intentionally strike down such State Road Department law by a clause in the second enactment depriving it of the only provision made for its maintenance by simply devoting the whole of such license taxes to other uses and purposes? We do not think this was the deliberate intention of the legislature. The two acts were passed within two days of each other
“It is to be presumed that different acts on the same subject passed at the same session of the legislature are imbued with 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 the 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.”
“Laws should be construed with reference to the constitution and the purpose' designed to be accomplished, and in connection with other laws in pari materia, though they contain no reference to each other.”
“Where one statute in comprehensive terms covers a subject and another later statute embraces only a particular part of the same subject, the two should be construed together unless a different legislative intent ap
The contention for the respondents that Section 10 of said Chapter 6883 conflicts with Section 5 of Art. IX of our constitution is in effect that it is an unconstitutional diversion to State purposes of part of the taxes that were assessed and levied by the various counties exclusively for county purposes. A complete answer to this contention is that these license taxes on automobiles are not assessed and levied by the various counties for county purposes, but have been fixed and imposed directly by the lawmaking power by its enactment of said Chapter 6881, Laws of 1915.
It follows from what has been said that the demurrer