Bloxham v. Consumers' Electric Light & Street Railroad

Citations

• 36 Fla. 519

Syllabus

<p>1. The word railroad, in its broadest signification, includes a street railroad. When the word is used in a statute there is no definite rule of construction as to whether it includes street railroads. It may, or it may not, include them. The meaning of the word must depend upon the context and the general intent of the statute in which it is used.</p> <p>2. Besides judicial construction of statutes there is known to the law another kind of construction. This hind of construction has especial application to statutes for the regulation of the different departments of the government, and is the interpretation put upon them by the actual administration of them by such departments. As distinguished for judicial construction, it is called the practical construction of statures.</p> <p>3. A practical construction of a statute by a governmental department, while not of such high authority as a judicial interpretation of the act, is, when not in conflict with the Constitution or the plain intent of the act, of great persuasive force and efficacy.</p> <p>4. The contention is made, that a street railroad extending along the streets of a single city, and wholly located within a single county, is not a railroad in the contemplation of our statute requiring railroads to be assessed for taxation by the Comptroller of the State, and that the same can be assessed for taxes only by the county tax assessor. For more than twelve years past the Comptroller of the State has, under the act in question, or acts of similar import, assessed all railroads for taxation, including street railroads located in a single city and county. The taxes have always been paid to the State upon such street railroads, upon such assessments, without objection; the Legislature, with knowledge of such practice, has several times repealed the statute containing such provision and passed other acts containing similar provisions; thousands of dollars having been collected under such assessments, and no object