Sparkman v. State ex rel. Bank of Ybor City

Citations

• 71 Fla. 210
• 71 So. 34

Syllabus

<p>1. “A just valuation of all property” is not secured as is mandatorily required by the Constitution when the assessment valuation of some property is higher proportionately than the valuation put upon other property assessed for the same purpose.</p> <p>2. In the absence of express repeals or irreconcilable repugnancy the effect of a later statute upon a former one affecting the same subject, depends upon the intent of the lawmaking power; and this is true whether the two statutes are passed at the same session or at different sessions of the legislature.</p> <p>3. The intent of a statute is to be determined by a consideration of the language used, the subject-matter, the purpose designed to be accomplished and all other relevant and proper matters that may assist in ascertaining the legislative intent.</p> <p>4. A general statute covering an entire subject-matter, and manifestly designed to embrace all the regulations of the subject, may supersede a former statute covering a portion only of the subject, when such is the manifest intent, even though the two are not wholly repugnant.</p> <p>5. Where there is material repugnance in statutory regulations, or where there is anything from which an intent that a later act shall supersede a prior act may be .fairly inferred, it will be given that effect, particularly when the later act covers a broader general subject and contains a portion of the particular provisions of the former act and adds to some portions and omits other portions of such particular provisions so as to make such particular regulations contained in • the prior act conform to the purpose and policy of the later act covering a broader subject including the lesser.</p> <p>6. In enacting Chapter 5596, approved June 18, 1907, the lawmaking power clearly indicated an intent that such Chapter shall supersede the previously enacted Chapter 5605, approved May 22, 1907, which covers only a portion of the subject-matter that is fully covered by the complete r