STATE, EX REL. J. H. HUGHES, AS TAX COLLECTOR OF SUMTER COUNTY,
v.
ROY CARUTHERS, CLERK CIRCUIT COURT, SUMTER COUNTY
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A Florida tax collector seeks mandamus to recover commissions on tax sale certificates sold after his term of office ended. The court held that a tax collector from a smaller county who never received maximum compensation during his incumbency may recover the statutory five percent commission on certificate redemptions even after leaving office.
A tax collector from a smaller county who did not receive maximum compensation during his term of office is entitled to recover the five percent commission on amounts received for tax certificates redeemed after his term expires. The statute contemplates such collection as part of the costs, and prior precedent supports recovery even after the officer has retired from office.
“but said tax collector shall not be entitled to any commission for the sale of such property made to the State of Florida until said commission is paid upon the redemption or sale of the tax certificate or certificates issued thereon to the State”
The statutory language defining when tax collector commissions become payable, supporting the court's interpretation that commissions could be collected after the officer's term ended
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Join FLexlaw to unlock all legal intelligenceJ. H. Hughes was the elected Tax Collector of Sumter County from 1913 to 1936. During his tenure, lands were sold and certificates issued to the State…
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This is a proceeding in mandamus to recover commissions on tax sales certificates being sold under Chapter 18296, Acts of 1937. The alternative writ as amended was filed on the theory that Relator was the duly elected and constituted Tax Collector of Sumter County for the years 1913 to 1936, both inclusive, during which time certain lands were sold and certificated to the State for the non payment of State and County taxes, that said certificates are being sold under Chapter 18296, Acts of *8411937, and that Relator is entitled to be paid the commission allowed tax collectors on the sale of such certificates under Section 970, 1932 Cum. Supp. Compiled General Laws of 1927 (amended by Chapter 15,789, Acts of 1931) which is as follows:
“A copy of the newspaper containing the advertisement shall be filed in the office of the Clerk of the Circuit Court within ten days after said sale. When lands are advertised for taxes under the provisions of this law the tax Collector shall be entitled to fifteen cents for certification of sale and shall be entitled to five per cent, commission on the amount of each delinquent tax when actual sale is made, but said tax collector shall not be entitled to any commission for the sale of such property made to the State of Florida until said commission is paid upon the redemption or sale of the tax certificate or certificates issued thereon to the State.”
The material facts involved are not in dispute. The cleavage between the parties inheres in the application of the statute quoted. Respondent contends that the statute never contemplated that a tax collecor could recover any compensation after his term of office expired. He relies on Martin v. Karel, Sheriff, 106 Fla. 363, 143 So. 317, to support his contention. As to all counties where the tax collector is shown to have received the maximum compensation allowed him under the law during his incumbency m office, this contention is correct.
But Relator contends that he was Tax Collector in one of the smaller counties of the State (Sumter) from 1913 to 1936, that during his incumbency, his compensation never-amounted to the maximum allowed by law in said county, and that being so, he is entitled to be paid the five per cent, commission on all amounts received for certificates redeemed in the manner stated. He relies on Lee v. Smith, *842111 Fla. 91, 149 So. 67, reaffirmed in Tyler v. Thomas, 114 Fla. 368, 153 So. 848; Gay v. State, 115 Fla. 584, 155 So. 845; and Tyler v. Nobles, 117 Fla. 328, 117 So. 891, to support his contention.
Lee v. Smith, was brought by tax collectors in some of the smaller counties to recover fees under facts and circumstances very similar to what we have in this case. We held that they were entitled to recover though their terms had expired and they had retired from office. Chapter 18297, Acts of 1937, contemplates the collection of the commission claimed in this case, it being a part of the costs. It is accordingly ruled by Lee v. Smith, supra.
The demurrer and motion to quash are accordingly overruled.
It is so ordered.
Ellis, C. J., and Whitfield, Terrell, Brown, Buford, and Ci-iapman, J. J., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
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State v. Gray, 133 Fla. 23 (Fla. 1938)…Fla. 223, 2 Sou. Rep. 362.” The moneys involved here had not been paid into the county, but were still held by the officers and reported with claim for compensation therefrom. In State, ex rel. Hughes, v. Caruthers, filed March 30, 1938, reported 180 Sou. 27, we held: ‘T. Under statute allowing tax collector commission on sale of tax certificates when actual sale is made, a tax collector cannot recover compensation after expiration of term of office as to any counties wherein tax collector received the…
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State ex rel. F. T. Hurner v. Culbreath, 140 Fla. 634 (Fla. 1939)…1937, have been before this Court and were adjudicated in the following cases: Messer v. Lang, Clerk, 129 Fla. 546, 176 So. 548; State ex rel. Stephens Timber Co. v. Lang, Clerk, 151 Fla. 216, 179 So. 401; State ex rel. Hughes v. Carruthers, Clerk, 131 Fla. 840, 180 So. 27; Rogers v. Bandy, et al., 132 Fla. 790, 182 So. 281; Leatherman, Clerk, Circuit Court, v. State ex rel. Somerset Co., 133 Fla. 630, 182 So. 831; State ex rel. Northern Investment Corp. v. Lee, 136 Fla. 561, 187 So. 368. The constitutiona…
Authorities Cited
- Martin v. Karel, 106 Fla. 363 (Fla. 1932)
- Tyler v. Elwyn Thomas, 114 Fla. 368 (Fla. 1934)
- Lee v. Smith, 111 Fla. 91 (Fla. 1933)
- Tyler v. Orris Nobles, 117 Fla. 328 (Fla. 1934)