Jackson v. Neff

Citations

• 64 Fla. 326

Syllabus

<p>1. Tlie power of the Legislature is unrestricted to impose ad valorem taxes by a duly enacted statute where the limitations' imposed by the • State constitution as to uniform and equal rates and just valuations are observed, and the organic provisions as to due process and equal protection of the laws are not violated.</p> <p>2. Double taxation may not violate constitutional limitations where uniformity of rates, just valuations and due process are observed and no unjust discriminations are imposed so as to preserve the organic right to equal protection of the laws.</p> <p>3. The levy of an ad valorem tax upon property and also a license or occupation tax upon the use of the same property is not double taxation.</p> <p>4. A license fee is not a tax within the meaning of the provisions of the organic law requiring uniformity of rates and just valuations ..of property for purposes of taxation.</p> <p>5. A license tax may be imposed by the legislature for the use of motor vehicles on the public roads in the State even though an ad valorem tax is paid on such motor vehicles and they are not used for hire or charge, and even though a license tax is not imposed for the use of vehicles of other kinds used upon the roads.</p> <p>6. The increased license tax imposed upon motor vehicles when_ used for hire, charter or when charge is made for the use thereof in any manner or form whatsoever, over the tax imposed upon those used by the owner thereof, or without charge, is based upon real and substantial differences in conditions and is amply justified.</p> <p>7. The title of Chapter 6212, Acts of 1911, is not-misleading and is constitutionally sufficient.</p> <p>S. The provision of the statute that the license taw imposed shall be paid “to the tax collector” does not conflict with the mandate of Section 17 of Article Y of the constitution that “the county Judge - shall issue all licenses required by law to be issued in the county.”</p>