City of Jacksonville v. Basnett

Citations

• 20 Fla. 525

Syllabus

<p>1. The title of a statute is “ an act to amend section 23 of an act approved Februory 4, 1809, entitled an act to provide for the incorporation of cities and towns and establish a uniform system of municipal government in the State.” The body of the act containing the amendment consists of three sections. The first section gives the city power to raise by tax and assessment money for general municipal purposes. The second section prescribes a method of valuation, limits the tax, and restricts appropriation. The third section legalizes assessments made before the passage of the act by the city according to the act then regulating assessments, and gives the power to enforce and collect the tax. The subject of the various sections of this act concerns the matter of taxation by cities for municipal purposes, and the general subject of the act as expressed in iis title is the establishment of munici- . pal governments. The-act, therefore, is not in conflict with Section 14, Article IY of the Constitution. The act embraces but one subject and matter properly connected therewith, and that subject the title briefly expresses. Gibson vs. The State, 16. Fla., 291, cited and followed.</p> <p>2. An assessment of a tax is declared illegal by the courts for want of power in the municipal government' to impose such a tax. The Legislature subsequently legalizes the assessment and confers the power to levy the tax. The power to collect and to ■ levy is not retrospective, and to the extent that the legalizing the assessment is retroactive, it is within the power of the Legislature, unless there is some other objection to than that it is retroactive. If the assessment is such as the Legislature could have authorized at the time in the event the city had then the power to levy it, it can legalize it for future action by the city under the newly granted power.</p> <p>3. The Legislature does not by such act directly levy the tax. The whole machinery for its assessment and collection i