GADSDEN COUNTY
v.
H. B. KERCE AND J. M. LEE, AS STATE COMPTROLLER
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The Florida Supreme Court affirmed a lower court's decree that found a 1933 Act unconstitutional, but did so because subsequent legislation rendered the appeal moot. The case concerned the distribution of gas tax proceeds in Gadsden County.
The appeal became moot due to subsequent legislation, rendering the question of the 1933 Act's constitutionality irrelevant. Therefore, the judgment below is affirmed.
“In this situation, the question raised on appeal became moot; so the judgment below is affirmed.”
Establishes the reason for affirming the lower court's decision.
The appeal reviewed a final decree that declared Chapter 15890, Acts of 1933, unconstitutional. This Act governed the distribution of the second gas t…
The full statement of facts, procedural history, and disposition for this case are member content.
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This appeal is from a final decree adjudicating Chapter 15890, Acts of 1933, to be unconstitutional and restraining the Comptroller from making any distribution of gas taxes thereunder. Chapter 15890 is a special Act relating to the distribution of the proceeds of the second gas tax in Gadsden County.
At the outset, we are reminded that subsequent to the decree appealed from the Legislature enacted Chapter 19278 and Chapter 19279, Acts of 1939. Both these Acts treat the same subject matter and provide a new and different method of allocating the proceeds of the second gas tax accruing to Gadsden County from that provided in Chapter 15890. Chapter 19279 is a general Act and is now the controlling law on the subject.
In this situation, the question raised on appeal became moot; so the judgment below is affirmed.
Affirmed.
Whitfield, Brown, Buford, Chapman and Thomas, J. J.,
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City OF Miami Beach v. Prevatt, 97 So. 2d 473 (Fla. 1957)…. Now that the ordinance of the City of Miami Beach classifies this property for use as hotel and apartments, the very argument made by appellant necessarily leads to an affirmance of the decree of the trial court. Cf. Gadsden County v. Kerce, 1940, 141 Fla. 596, 193 So. 772; Moody v. Volusia County, 1927, 93 Fla. 1115, 113 So. 563. Also see I Florida Law and Practice — Appeals Sections 181, 182. The city fathers have determined, as they were directed to do in the decree here under review, that the ordinanc…