THE STATE OF FLORIDA, APPELLANT,
v.
WALTON COUNTY, FLORIDA, APPELLEE
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Florida challenged the validity of Walton County bonds issued to construct a public hospital, arguing they violated the constitutional requirement that county taxes be imposed only for county purposes. The Florida Supreme Court upheld the bonds, finding that the authorizing statute properly designated the hospital as a public purpose benefiting all county residents.
The bonds are valid. Chapter 13528, Acts of 1927, properly authorizes the issuance of county bonds for hospital construction because it explicitly designates the hospital as a public purpose for the benefit of all county residents and authorizes the purchase of a site—curing the defects found in the previously invalidated Chapter 10514, Acts of 1925.
“the Legislature shall authorize counties in this State to assess and impose taxes for county purpose and for no other purpose”
States the constitutional constraint on county taxation that the State argued the bonds violated
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Join FLexlaw to unlock all legal intelligenceWalton County issued bonds under Chapter 13528, Acts of 1927, to purchase a site and construct a hospital or hospitals. The State of Florida challenge…
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This suit is brought pursuant to Sec. 3296 et seq., Rev. Gen. Stats. of Fla., 1920 (Sec. 5106, Comp. Gen. Laws of Fla., 1927), to validate certain bonds of Walton County, Florida, issued under authority of Chap. 13528, Acts of 1927, Laws of Fla. There was an answer to the petition on the part of the State challenging the validity of the said bonds on the ground that they were issued in violation of Sec. 5 of Art. IX of the Constitution of Florida.
Sec. 5 of Art. IX of the Constitution, among other things, provides that the Legislature shall authorize counties in this State to assess and impose taxes for county purpose and for no other purpose. It is contended here that the bonds authorized by Chap. 13528, Acts of 1927, are not for a county purpose as contemplated by Sec. 5 of Art. IX of the Constitution and that in consequence thereof no county taxes can be assessed and imposed to pay the interest and to provide a sinking fund to retire said bonds.
Chap. 13528, Acts of 1927, authorized the issuance of county bonds to purchase a site and to construct a hospital or hospitals in Walton county. The contention of appellant as to the validity of said bonds is grounded on the decision of this Court in McRae et al. v. McSwain et al., 95 Fla., 893, 116 So. R. 862.
In McRae et al. v. McSwain et al., Chap. 10514, Acts of 1925, was held void because it did not provide that the “general hospital” authorized therein -was for a county purpose and because the said Act did not authorize the County Commissioners of DeSoto County to purchase a site and erect said hospital.
In the main Chap. 10514, Acts of 1925, which was held void and inoperative in McRae v. McSwain, supra, and Chap. 13528, Acts of 1927, which is assaulted in the instant case are similar in purpose and construction but the very grounds on which Chap. 10514, Acts of 1925, was held void were cured in Chap. 13528, Acts of Í927, in that said last recited Act specifically authorizes the purchase of a site for the construction of the hospital or hospitals so authorized, and Secs. 13 and 19 of the said Act provide that said hospital or hospitals shall be for a public purpose and for the benefit of all the people of the county.
We think that such provisions bring Chap. 13528, Acts of 1927, within the purview of Sec. 5 of Art. IX of the Constitution so the decree of the chancellor below must be and is hereby affirmed.
Ellis and Brown, J. J., concur. Whitfield, P. J., and Strum and Buford, J. J., concur in the opinion and judgment.
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The Bd. of Cnty. Comm'rs of Pinellas Cnty. v. Herrick, 123 Fla. 619 (Fla. 1936)…y v. Stewart, 103 Fla. 990, 138 Sou. Rep. 742; Duval County v. Jacksonville, 36 Fla. 196, 18 Sou. Rep. 339; 28 L. R. A. 416; Duval County v. Bancroft, 96 Fla. 128, 117 Sou. Rep, 799; Cotton v. Leon County Commrs., 6 Fla. 610; State v. Walton County, 97 Fla. 59, 119 Sou. Rep. 865; Jordan Duval County, 68 Fla. 48, 66 Sou. Rep. 298; Escambia County v. Board of Pilot Com’rs., 52 Fla. 197, 42 Sou. Rep. 697; State v. Walton County, 93 Fla. 796, 112 Sou. Rep. 630; Willis v. Special Road & Bridge Dist. No. 2, 73…
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Crowder v. Philips, 146 Fla. 428 (Fla. 1941)…construct hospitals in a county and providing that the institution should be for the benefit of inhabitants showed that the bonds were for county purposes within Section 5, Article IX of the Constitution which we have quoted. State v. Walton County, 97 Fla. 59, 119 So. 865. It is our conclusion that a district may not be created with general taxing authority but must be restricted to the power to levy assessments for special benefits and that the general power of taxation can be exercised only by the [*4…
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Fla. Power Corp. v. Pinellas Util. Bd., 40 So. 2d 350 (Fla. 1949)…38 Fla. 312, 189 So. 437. The taxpayers' money spent for buildings to house agricultural fairs was held a county purpose. Earle v. Dade County, 92 Fla. 432, 109 So. 331. Hospitals may be constructed with the taxpayers' money. State v. Walton County, 97 Fla. 59,119 So. 865. See Brown v. Winton, 143 Fla. 478, 197 So. 543. The legislative purpose of Chapter 24815 was to prevent excessive rates or charges for electric current to the residents of Pinellas County. The money raised by taxation and expended by th…
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Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- McRae v. McSwain, 95 Fla. 893 (Fla. 1928)