73 Fla. 426 | Fla. | 1917
A petition was filed by relators praying for a writ of mandamus to' be directed to Thomas D. White as Tax Collector of Washington County commanding him forthwith to make a certified list in duplicate of all persons who have paid their poll taxes for the two years next preceding the year 1917 prior to the second Saturday in February, 1917, and as soon as
The allegations of the petition upon which this prayer rests are in substance as follows: The County Commissioners of Washington County upon petition filed under the statute ordered an election to be held at the several precincts in the county to determine whether the location of the present county site of said' county should be changed. The election was called to be held March 20th, 1917, and notice of the said election was being given by publication in a newspaper as the statute directs. That the Tax Collector 'had refused to make certified lists in duplicate of all persons who have paid their poll taxes for the two years next preceding- the year 1917 prior to the second Saturday in February, 1917, and more than five days have elapsed since that day.
The statute prescribing- the Tax Collector’s duty under such circumstances is Section 204 General Statutes of Florida, 1906, which is as follows : “The tax collector of each county shall in person or by deputy be present in his office from 9 a. m. to 1 p. m. and from 2 p. m. to 6 p. m. each day, Sunday excepted, for twenty days immediately preceding the second Saturday of the month preceding the day of any general or special election, for the purpose of receiving all poll taxes properly tendered to him; and he shall as soon as practicable after receiving the same, give receipts therefor in due form of law, in which receipts shall be stated the color and age of the elector and the number of the election district in which such electortor person paying such poll tax resides. The tax collector shall make a list of those who have paid their poll .taxes in each year prior to the second Saturday of the
Relators contend that the word “month” as used in the sentence “Second Saturday of the month preceding the day of any general or special election,” etc., means the calendar month by name, which immediately precedes that month in which the election is to be held. Following this interpretation of the word “month” as used in the statute, relators allege that inasmuch as the election was called for the 20th day of March, 1917, the list which the Tax Collector is required to make of those who have paid their poll taxes should include only those electors who have paid their poll taxes prior to the 10th day of February, which it is alleged is the second Saturday of the month preceding the day on which the election is to be held. That within five days after that date, to-wit, February 15th, the Tax Collector should have made the certified list in duplicate required by the statute. 1
Section 202 of the General Statutes of Florida, 1906, provides that the Supervisor of Registration shall note on
The sections of the General Statutes providing for' the holding of special elections to determine the location of county sites, provide that the County Commissioners upon receiving the petition provided for, shall order an election to be held as directed in the statute and “shall give not less than thirty days notice thereof” and no person shall he allowed to vote in such elections except those qualified to vote under the General election laws of Florida, and'that all elections held under .the provisions of that act shall be conducted in the manner prescribed by law for holding general elections in this State, etc. See Sections 831-834 General Statutes, 1906, as amended by Chapter 6239 Laws of Florida, 1911, .Florida Compiled Laws, 1914, Sections 83i-834d.
It was the evident purpose of the legislature by the abpve provisions of the statute to allow the electors all the time that could, reasonably be allowed in which to pay their poll taxes in order to be qualified to participate in the election and at the same time allow sufficient time to the Tax Collector tb make up in duplicate and certify to the list of persons who had paid their poll taxes for the
The construction insisted upon by the- relators defeats the purpose of the statutes - as we have undertaken to point out. In the first place, such construction tends to decrease instead of to increase the days or time in which the elector may pay his poll taxes; his opportunity for qualifying himself for voting at the election is decreased instead of increased, the construction malees for suppressing the expression of the will of the people instead of encouraging it. In the second place, the construction -contended for by relators would render it possible for the County Commissioners to- fix the date of the election so that the thirty days notice expiring on the day before the date fixed for the election, the term fixed by statute as the last day upon which poll taxes might be paid would have expired before the notice of the election called by the Count}*- Commissioners had appearéd in the
The word “month” as used in the , statutes above ciuoted means a calendar month,' or that period of time elapsing between a given date and the corresponding date of the next preceding month by name. See Heaston v. Cincinnati & F. W. R. R., 16 Ind. 275, 79 Amer. Dec. 430; McGinn v. State, 46 Neb. 427, 65 N. W. Rep. 46, 30 L. R. A. 450. According to this v-iew the second Saturday of tire month preceding the day of election occurs on the 3d day of March and the time for the performance of the duty of the Tax Collectors under the statute has not arrived. The alternativk writ therefore is denied.
Browne, C. J., and Taylor, Shackleford and Whitfield, JJ., concur.
