Canova v. Williams

Citations

• 41 Fla. 509

Syllabus

<p>1. Where all the provisions of a city ordinance are connected in subject-matter depending upon each other, operating together for the same purpose, or otherwise so connected together in meaning that it can not be presumed that the legislative power of the city would have passed the one without the other, and some of the provisions are beyond the power of the city to enact, the whole ordinance will be declared void; but where some parts of the ordinance are within the power of the city to enact and are not connected with or dependent upon the invalid portions, the ordinance may be void in part and valid as to the residue.</p> <p>2. The city of Jacksonville is not required by its charter to levy its license taxes by annual ordinance, but has power to enact a general ordinance of this character to remain in force until repealed in some manner provided for by law.</p> <p>3. The city of Jacksonville has power under its special charter and the general revenue law of 189s to tax any business, profession or occupation engaged in or carried on within the city, whether such business, profession or occupation be taxed by the State or not, and power to fix the amounts to be charged therefor for purposes of revenue, and is not limited to fifty per cent, of the State tax upon those businesses, professions or occupa: tions taxed by the State.</p> <p>4. The city of Jacksonville has no power to segregate the several elements of right that accrue to the citizen under one taxable privilege as recognized, defined and declared by the general statute law of the State, and to tax each of such elements as a separate and distinct privilege of its own creation, by dividing several privileges into many, and requiring separate licenses to sell special articles which necessarily belong to one State privilege and which the State permits to be sold under.one license.</p> <p>5. Under Section 5, Article IX, constitution of 1885, the legislature may delegate to cities and towns the right to selec