State ex rel. Citizens' Gas Light Co. v. Mayor of Jacksonville

Citations

• 22 Fla. 21

Syllabus

<p>1. If ail alternative writ of mandamus shows a prima facie case, it is not demurrable,</p> <p>3. Where the writ alleges a power in a municipal body to levy taxes, and such power is limited by statute to a certain percentage upon the value of the taxable property, it is not necessary to allege in the writ that the power has not been exhausted. The exhaustion of the power by a previous exercise of it is properly matter of defence to be set forth by the officers who are called upon to exercise the power. •</p> <p>%. Where a levy of taxes is desired by a judgment creditor of a municipality for the payment of his claim, and his right is based upon the ordinary status of a judgment creditor and the power of the Board of Aldermen to make a levy, a demand upon the proper officers for a levy to pay the judgment must be made before relief by mandamus can be had.</p> <p>4. It is not necessary that the demand should be to levy a special tax. A definite request or demand to levy a tax to pay the judgment is sufficient.</p> <p>5. Where an alternative writ alleges a request to provide for the payment of a judgment and a refusal to comply with such request, and the return states that no demand was made to levy a special tax, the return is evasive and insufficient.</p> <p>6. Great strictness of pleading is required in returns which set up-matter of confession .and avoidance.</p> <p>7. Where a return alleges an exhaustion of a power of taxation by a Board of Aldermen and refers to an annexed resolution passed by them, as showing an exhaustion of such power, and such resolution does not show clearly and with certainty that the purposes for which the levy was made were of a character which entirely exhausts the power, there being no limitation upon the taxing power as to certain purposes, the return will be held insufficient.</p> <p>8. The writ of mandamus does not confer power upon officers to whom it may be directed.</p> <p>9. Where a return to an alternative writ of mandamus show