xt783b5w9b38 https://exploreuk.uky.edu/dips/xt783b5w9b38/data/mets.xml Florida United States. Works Progress Administration 1937 Other contributors include: Robert C. Lowe (Robert Chapin) 1907- and Mary T.Denman under the supervision of A. Ross Eckler; 19 pages, 27 cm; This bulletin is one of a series presenting state constitutional provisions affecting public welfare; Includes bibliographical references; UK holds archival copy for ASERL Collaborative Federal Depository Program libraries; Call number Y 3.W 89/2:36/F 66 books English Washington D.C.: Works Progress Administration This digital resource may be freely searched and displayed in accordance with U. S. copyright laws. Florida Works Progress Administration Publications Analysis of Constitutional Provisions Affecting Public Welfare in the State of Florida text Analysis of Constitutional Provisions Affecting Public Welfare in the State of Florida 1937 1937 2015 true xt783b5w9b38 section xt783b5w9b38 O
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WORKS PROGRESS ADMINISTRATION  
HARRY L. HOPKINS, ADMINISTRATOR  
CORRINGTON GILL, ASSISTANT ADMINISTRATOR
HOWARD B. MYERS, DIRECTOR
° DIVISION OF S0<;IAL Rasamcn
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•
ANALYSIS OF CONSTITUTIONAL PROVISIONS
AFFECTING PUBLIC WELFARE IN THE STATE OF
' FLORIDA
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MAY 51, 1957
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PREPARED BY fj A
ROBERT C. LOWE ARD MARY T. DENMAR
LEGAL RESEARCH SECTION '
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UNDER THE SUPERVISION OF
A. RDES ECKLER, COORDINATOR OF SPECIAL INQUIRIES F
DIVISION OF SOCIAL RESEARCH {
• . .
  V

 •
•
_ PREFACE
• This bulletin is one of a series presenting
State constitutional provisions affecting public wel-
· fare, prepared to supplement the State by State digests
of public welfare laws so as to provide in abstract
form the basis for the public welfare services of the
several States.
The provisions quoted are those concerned
• directly with public welfare administration and such
others as may substantially affect a public welfare
program, even though only indirectly related. It would
be impossible to consider within the limits of this
study every remotely connected constitutional provi-
sion. The indirectly related provisions included,
° therefore, have been restricted to those concerning
finance, legislation, and the methods ofconstitutional
· amendment.
An attempt has been made, by a careful selec-
tion of the most recent cases decided by the highest
• courts of the States, to indicate wherever possible how
these provisions have been construed. These cases are
included in footnotes appended to the constitutional
provisions shown.
It is hoped that these abstracts will be
• useful to those interested in public welfare questions
in indicating how State and local public welfare admin-
istration may be affected by constitutional powers and
limitations.
•
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•

 P
O
I
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I
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PREPARED BY `. _
Roaanw C. Lowe AND MARY T. DENMAN
LEGAL RESEARCH 5EcTn0N '
O
UNDER THE SUPERVISION OF
A. Ross EcxLaR, COORDINATOR OF SPECIAL lNQunR1&$ F
DIVISION OF SOCIAL RESEARCH Y
· .
  ‘

 •
•
_ PREFACE
• This bulletin is one of a series presenting
State constitutional provisions affecting public wel-
· fare, prepared to supplement the State by State digests
of public welfare laws so as to provide in abstract
form the basis for the public welfare services of the
several States.
The provisions quoted are those concerned
• directly with public welfare administration and such
others as may substantially affect a public welfare
program, even though only indirectly related. It would
be impossible to consider within the limits of this
study every remotely connected constitutional provi-
sion. The indirectly related provisions included,
· therefore, have been restricted to those concerning
finance, legislation, and the methods ofconstitutional
· amendment.
An attempt has been made, by a careful selec-
tion of the most recent cases decided by the highest
• courts of the States, to indicate wherever possible how
these provisions have been construed. These cases are
included in footnotes appended to the constitutional
provisions shown.
It is hoped that these abstracts will be
• useful to those interested in public welfare questions
in indicating how State and local public welfare admin-
istration may be affected by constitutional powers and
limitations.
•
•
•
(

 
 •
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’ CONTENTS
· Page
Incidence of` Responsibility for Welfare Program .................. 1
Financial Powers and Limitations ................................. 2
• Taxation and Assessments .................................... 2
Exemptions .................................................. 7
Borrowing and Use of Credit ................................. 10
Other Income ................................................ 12
Appropriations and Expenditures ............................. 12
° Provisions Affecting Legislation ................................. 13
· Constitutional Amendment or Revision ......... . ................... 18
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Florida
6
ANALYSIS OF CONSTITUTIONAL PROVISIONS AFFECTING
PUBLIC WELFARE IN FLORIDA1
•
I. Incidence of Responsibility for Welfare Program
• A. Institutions for the benefit of the insane, blind and deaf,
. and such other benevolent institutions as the public good may require,
shall be fostered and supported by the State, subject to such regulations
as may be prescribed by law.2
B. The Governor and the administrative officers of the Execu-
’ tive Department shall constitute a Board of Commissioners of State In-
stitutions, which Board shall have supervision of all matters connected
with such institutions in such manner as shall be prescribed by law.3
C. A State Prison shall be established and maintained in such
manner as may be prescribed by law. Provision may be made by law for the
* establishment and maintenance of a house of refuge for juvenile offend-
ers; and the Legislature shall have power to establish a home and work-
· house for common vagrants.4
D. The respective counties of the State shall provide in the
manner prescribed by law for those of the inhabitants that, by reason of
' age, infirmity or misfortune, may have claims upon the aid and sympathy
of society. Provided, however, the legislature may by general law pro-
vide for a uniform State—wide system for such benefits, and appropriate
money therefor; but no such general law shall provide benefits to any
person who shall not have been a resident of the State of Florida for a
• period of five years continuously next preceding his application there-
for, nor shall such general law provide for benefits to any person solely
on account of age who has not attained the age of sixty-five years; Pro-
vided, further, that where by any law of the United States, a lesser or
different period of residence, age or citizenship shall be fixed in order
. for the State of Florida to participate in any Federal grants that might
1Const1tut1on (1885), as published by the Secretary of State for the State of Flor-
ida (1935); with all amendments adopted and reported in the Florida Session Laws to
May 51, 1937.
, 2C0nst1tut10n, Art. XIII, Sec. 1.
5Const1tut1on, Art. IV, Sec. 17.
4C0nst1tut1on, Art. XIII. Sec. 2.
· 1
•

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2 Florida
I. Incidence of Responsibility for Welfare Program-Continued
•
be made for such purposes, the Legislature may prescribe such require-
ments as to citizenship, age, and residence as will be consistent; with
and not in conflict with such Federal law.5 ‘
E. The first Legislature that convenes after the adoption of
this Constitution shall enact the necessary laws to carry into effect the °
provisions of this Article.6
•
II. Financial Powers and Limitations A 
A. Taxation and Assessments
(1) State •
(a) The Legislature shall provide for a uniform and
equal rate of taxation, except that it may provide for special rate or
rates on intangible property, but such special rate or rates shall not.
exceed five mills on the dollar of the assessed valuation of such intan-
gible property, which special rate or rates, or the taxes collected there- ‘
from, may be apportioned by the Legislature, and shall be exclusive of
all other State, County, district and municipal taxes; and shall pre- ·
scribe such regulations as shall secure a just valuation of all property,
both real and personal,7   °7‘ *.
______.__.. •
5Const1tut1on, Art. XIII, Sec. 3, as amended 1936.
An act provldlng for county welfare boards In counties of over 100,000 was held
to be for the establishment of a public lnstrumentallty serving a county purpose and
therefore not 1n conflict with but consonant with the command of Sec. 3. Art. XIII.
State vs. Daniel, 87 Fla. 273, 99 So. 804 (1924).
GConst1tut1on, Art. XIII, Sec. 4. •
7Constltut1on, Art. IX, Sec. 1, as amended 1924.
See p. 5, par. (a) for provisions relating to license and capitatlon taxes.
The Legislature, notwithstanding the tax uniformity clause, may provide reason-
able classlflcatlons of property for purposes of munlclpal taxation so long as such
classlflcations are not arbitrary, unreasonable, and unjustly discriminatory. State
vs. Clty ofI·11am1, 103 Fla. 54, 137 So. 261 (1931).
The Legislature has wide, 1f not plenary, dlscretlon In apportloning and apply-
lnm proceeds of State taxes, except as restrained by the Constitution. Amos vs. •
Mathews, 99 Fla. 1, 126 So. 308 (1930).
An ad valorem tax on property and a license or occupational tax on the use of
the same property was héld not double taxation. Hiers vs. Mitchell, 95 Fla. 345, 116
So. e1(1928).
An an vilorem tax levled twice agalnst the same person or property for the same
purpose, because of such ownership, would constltute double taxation. The Florida
Constitutlon however does not prohibit double taxation. Klemm. vs. Davenport, 100 Fla. •
627, 129 So. 904 (1930).
In dfstlnguishing general tax levies from special assessments 1t may be sald that
general tax levles exact contributions for the general benefits of government, and
promise nothlng to the person taxed beyond what may be anticipated from an adminis-
Ll"'l.f.lOI\ of the lmws for Individual protection and the general public good. Assess-
ments on the other hind are made to provide speclal benefits and are payable by those
receiving the heneflts. Lainhart vs. Catts, 73 Fla. 735, 75 So. 47 (1917).
•

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Florida 3
II. Financial Powers and Limitations——Continued
•
A. Taxation and Assessments——Continued
(1) State-—Continued
(b) The Legislature shall provide forrpising revenue
• sufficient to defray the expenses of the State for each fiscal year, and
also a sufficient sum to pay the principal and interest of the existing
indebtedness of the State.B
•
(c) No tax shall be levied except in pursuance of
law.9
QD No tax shall be levied for the benefit of any
chartered company of the State, nor for paying interest on any bonds is-
• sued by such chartered companies, orby counties, or by corporations, for
the above—mentioned purpose.1O
(e) No person or corporation shallluerelieved by any
court from the payment of any tax that may be illegal, or illegally or
irregularly assessed, until he or it shall have paid such portion of his
• or its taxes as may be legal, and legally and regularly assessed.11
(f) No taxes upon inheritances or upon the income of
· residents or citizens of this State shall be levied by the State of Flor-
ida, or under its authority, * * * Provided, however that the Legis-
lature may provide for the assessment, levying and collection of a tax
' a
Constitution, Art. IX, Sec. 2.
This section contemplates that sufficient revenue shall be raised each year to
defray the expenses of the State for that year, and that during any flscal year no
indebtedness for the expenses of the State shallbe incurred substantially in excess
of the revenue thatmay be provided for that year. Hathaway vs. Munroe, 97 Fla. 28,
119 So. 149 (1929).
• QConst1tut1on, Art. IX, Sec. 5.
A dlstrlct was held to have no inherent powers of taxation. Taxation can be
exercised only pursuant toa val1d statute containing definite limitations. The leg-
islative power to taxmay be exercised through subordinate governmental agencies, if
granted within definite limitations fixed by law. An act authorlzlng the board of
commlssloners of a special taxdlstrlct to levy a taxand incur Indebtedness, without
definitely limiting therate of levy or the amount to be collected, or the amount of
indebtedness that might be incurred, payableby the tax, was held to be an unconsti-
• tutlonal attempt to delegate the legislative power of taxation. Atlantic Coast Line
Company vs. Amos, 94 Fla. 588, 115 So. 515 (1928).
1OConstltut1on, Art. IX, Sec. 7.
The issuance of general improvement bonds Wh1Ch merely benefited incidentally
corporations along with other private persons was held not to violate this section.
West vs. Town of Lake Placid, 97 Fla. 127, 120 S0. 561 (1929)-
11Const1tut1on, Art. IX, Sec. 3.
, where an assessment roll 1s wholly void by reason of the lmproper conduct of
the assessor, a property owner can contest Bhé assessment without having paid the
tax. Harjim vs. Owens, 52 F. (2d) 530 (1951).
Under this section relief should not be granted under a petition alleging the
lllegality of an assessment of real property, where petitioner owns personal estate
properly assessed, and as to which there Is no ground of lllegallty, until the per-
· sonalty tax ls paid or tendered. City of Tampa vs. Mugge, 40 Fla. 526, 24 So. 489
(1898).
•

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4 Florida
II. Financial Powers and Limitations--Continued
Q ,
A. Taxation and Assessments-Continued
(1) State——Continued
upon inheritances, or for the levying of estate taxes, not exceeding in
the aggregate the amounts which may by any law of the United States be •
allowed to be credited against or deducted from any similar tax upon in-
heritances, or taxes on estates assessed or levied by the United States
. . . •
on the same subject, but the power of the Legislature to levy such inher-
itance taxes, or estate taxes in this State, shall exist only so long .
as, and during the time, a similar tax is enforced by the United States
against Florida inheritances or estates and shall only be exercised or
enforced to the extent of absorbing the amount of any deduction or credit
which may be permitted by the laws of the United States, now existing or °
hereafter enacted to be claimed by reason thereof, as a deduction or cred-
it against such similar tax of the United States applicable to Florida
inheritances or estates. The Legislature may provide for the appropria-
tion of all taxes collected under this Article to such State, county, mu-
nicipal or educational purposes as it may deem advisable.12 •
(g) Motor vehicles, as property, shall be subject to
only one form of taxation which shall be a license tax for the operation ·
of such motor vehicles, which license tax shall be in such amount and
levied for such purpose as the Legislature may, by law, provide, and shall
be in lieu of all ad valorem taxes assessable against motor vehicles as •
personal property. 15
(h) A special tax of one (1) mill on the dollar of
all taxable property in the State, in addition to the other means provid-
ed, shall be levied and apportioned annually for the support and mainte-
nance of public free sehools.l4 I •
(i) The property of all corporations, except the prop-
ertly of a corporation which shall construct a ship or barge canal across
the peninsula of Florida, if the Legislature should so enact, whether
12 •
Constitution, Art. IX. Sec. 11. adopted 1930.
A tax upon the gross receipts of corporations engaged 1n selling electricity
was held not to be an income tax but an occupation tax levied upon the business of
selllng electricity and measured by reference to the gross receipts from sales. City
of Lakeland vs. Amos, 106 Fla. 873, 143 S0. 744 (1932).
13Const1tut1on, Art. IX, Sec. 15, adopted 1930.
l4Const1tut1on, Art. XII, Sec. 6. •
An act authorizing the municipality of Lakeland to issue bonds "for the purpose
of erecting schoolhouses andmalntalnlng a system of public education" was held void.
The Supreme Court ln 1ts opinion stated that the Constl tution contemplates a uniform
system of public free schools and that taxes levied ln an incorporated town or city
to supplement the other provisions made for their support and maintenance shall be
as those of school dlstrlcts and not of municipalities. Brown vs. City of Lakeland ·
et il., 61 Fla. 508, 54 So. 716 (1911).
•

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Florida 5
._ II. Financial Powers and Limitations-—Cor1tinued
•
A. Taxation and Assessments-Continued
(1) State—Continued
heretofore or hereafter incorporated, shall be subject to taxation unless
• such property be held and used exclusively for religious, scientific, mu-
nicipal, educational, literary or charitable purposes.15
• (2) Counties and Other Local Unitsm
(a) The legislature shall authorize the several coun-
ties and incorporated cities or towns in the State to assess and imp-ose
' 15
Constitution, Art. XVI, Sec. 16.
L 16Art. III, Sec. 24 of the Constitution provldes that the Legislature shall establish
a uniform system of county and munlclpal government, whlch shall be applicable, ex-
  cept 1n cases where local or special laws for counties are provided by the Legisla-
ture that may be inconsistent therewith; also, by general law, shall classify cities
and towns according to population and by general law provide for their Incorporation,
• government, jurisdiction, powers, dutles, and privileges under such classl flcatlons.
No special or local laws Incorporating cities or towns, providing for their govern-
ment, jurisdiction, powers, duties, and privileges may be passed by the Legislature.
Art. VIII, Sec. 8 of the Constitution provides that the Legislature shall have
· the power to establish and abolish municipalities and provide for thelr government
and powers, and alter or amend the same at any time.
Under this section the jurisdiction and powers conferred by statute upon munic-
ipalities may be altered or amended at any time by the Legislature. State vs. Burr,
• 79 Fla. 290, 84 So. 61 (1920).
Generally, where a local or special law relating to the powers of a municipality
conflicts with a general statute, the former w1ll prevail. Sullivan vs. City of
· Tampa. 101 Fla. 298, 134 So. 211 (1931).
General laws may repeal or supersede special or local laws respecting munici-
pallties lf so lntended. when not Inconsistent, both may be applicable to a partic-
ular munlclpallty. Clty of Lake Alfred vs. Lawlers, 102 Fla. B4, 135 So. 895 (1931).
Charter provisions authorizing a city council to provide by ordinance for the
· lssuance of municipal bonds were held to prevail over a general law authorizing is-
suance of munlclpal bonds only with approval of two—thlrds of registered voters.
 I Harrlsvs. Clty of Hialeah, 1O F. Supp. 546 (1935). .
4 Constitution prevents a statute which abollshes a municipality from becoming
T effective until provision is made for protection of mun1c1pal1ties• creditors.
Humphreys vs. State, 108 Fla. 92, 145 So. 858 (1933).
· A county was héld to be not a municipality wlthln the meaning of a consti tu-
tlonal provlslon relating to the abolishing of municipalities. State vs. Crandon,
• 105 Fla. 309, 141 So. 1'7'7 (1932).
Art. VIII, Sec. 9 of the Constitution provides that the Legislature shall have
power to establish, alter, or abolish a municipal corporation to be known as the
city of Jacksonville in the place of any or all county, dlstrlct, mun1c1pal,and
local governments, and shall prescrlbe the jurisdiction, Dowers, dutles, and func-
tions of such munlelpal corporation; also to divide the terrltory included In such
municipality into subordinate districts, and to prescribe a just and reasonable
system of taxation for such municipality and districts and to fix the liability of
, such municipality and districts.
An amendment to Art. VIII of the Constitution adopted in 1956 provides similar
provisions applying to the city of Key west.
Special statutes relating to the city budget and the levying of city taxes,
applying to Jacksonville only, were héld valid on the theory that the Legislature
had not yet enacted a general scheme of municipal government as provided for by Art.
· III, Sec. 24 of the Constitution, as same was amended in 1934. State vs. Alsop, 120
Fla. 628, 163 So. 80 (1935).
•

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6 Florida
II. Financial Powers and Limitations——Continued
•
A. Taxation and Assessments-Continued
(2) Counties and Other Local Units-Continued ,
taxes for county and municipal purposes, and for no other purposes, and
all property shall be taxed upon the principles established for State •
taxation. But the cities and incorporated towns shall make their own as-
sessments for municipal purposes upon the property within their limits. .
The Legislature may also provide for levying a special capitation tax,
Q
and a tax on licenses. But the capitation tax shall not exceed one dol-
lar a year and shall be applied exclusively to common school purposes.17
(b) Each county shall be required to assess and col-
lect annually for the support of the public free schools therein, a tax ·
17
Constitution, Art. IX, Sec. 5.
For the ¤Pr1nc1ples established for State taxat1on,¤ see pp. 2-5.
The phrase ¤Pr1nc1ples established for State taxat1on,¤ pursuant to which mu- `
_ nicipallties may tax property, means uniformity, equality, a just valuation, and
similarity of treatment on the same sublect of taxation. Rareger Realty Company vs.
hitter, 102 Fla. 576, 156 So. 546 (1951). O
Leg1slat1ve classifications may be made with reference to similarity of situa-
tions, circumstances, requirements, and conveniences to best subserve public interest.
State vs. C1ty of Mlaml, 105 Fla. 54. 157 So. 261 (1951).
Contracts of a municipality providing for exemption from taxation were held to
be a remission of taxes without legislative authority, ultra vires, and void. Tampa
Shipbuilding & Englneering Company vs. City of Tampa, 102 Fla. 549, 156 So. 456
(1951).
The Leglslature was held empowered to delegate to a city the power to tax the •
purchase of electricity, gas, water, and telephone service. Heriot vs. City of Pen-
sacola, 106 Fla. 460, 146 S0. 654 (1955).
A statute authorizing a city to levy a special tax to advertise the city was
held valid under the Constitution. City of Jacksonville vs. Oldham, 112 Fla. 502,
150 So. 619 (1955).
This section is a mandate to the effect that in levying taxes on property for 1
munlclpal purposes, cities and towns shall make their own assessments. City of
Bradentown vs. Seaboard Air Line Railway Company, 100 Fla. 606, 150 So. 21 (1950). °
A gasollne tax levied by the State and apportioned to the several counties in y
proportion to the amount collected therein, and which was required to be applied to ’
the payment of county and district road and bridge bonds by a State board of admin- ‘
1strat1on,createdby the statute,washeld valid as a county tax under this section.
Amos vs. Mathews, 99 Fla. 1, 126 So. 506 (1950). ,
The general rule is that the Legislature does not have the power to directly
levy or to compel a county to levy a local county ad valorem tax for an exclusively
local purpose. Local administration ofexclusively localaffairs, 1.e., thosein which °
the State has no sovereign interest, isundoubtedly contemplated bythe Constitution.
Ibid.
However, there are the following exceptions to the general rule: (1) When the
purpose is one of both local and general concern, such as the support of the public
schools, the protection of public h€81Bh, safety, and morals. (2) when the purpose
is to require a county to properly perform its duty as a legal political division
of the State. Thé State may enforce contribution by the counties to‘the general •
expense of the State for State DUFDOS€S,€VBHBhOUgh such is exclusive ofany element
of local purpose. (5) WHBH the purpose is to compel a county to fulfil its obliga-
tions. Ibld.
Whal is a ¤county purpose" may be determined by the express or implied provi-
sions of a statute; and the courts will not interfere with such determination unless
it has no legal or practical relation to a valid county purpose. State vs. Brevard ·
Company. so Fla. 226, 126 So. 555 (1950).
•

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Florida 7
II. Financial Powers and Limitations——C0ntinued
•
A. Taxation and Assessments-—Continued
(2) Counties and Other Local Units—Continued
A of not less than three (3) mills, nor more than seven (7) mills on the
• dollar on all taxable property in the same.18 _
B. Exemptions
•
(a) The Legislature shall provide for a uniform and equal
rate of taxation, * * * excepting such property as may be exempted by
law for municipal, education, literary, scientific, religious or chari-
table purposes.19
° (b) The property of all corporations, except the property
of a corporation which shall construct a ship or barge canal across the
peninsula of Florida, if the legislature should so enact, whether hereto-
fore or hereafter incorporated, shall be subject to taxation unless such
property be held and used exclusively for religious, scientific, munici-
• pal, educational, literary or charitable purposes.zO
(c) For a period of fifteen years from the beginning of
· operation, all industrial plants which shall be established in this State
on or after July 1, 1929, engaged primarily during said period in the
manufacture` of steel vessels, automobile tires, fabrics and textiles,
• wood pulp, paper, paper bags, fiber board, automobiles, automobile parts,
aircraft, aircraft parts, glass and crockery manufacturers and the re-
fining of sugar and oils, and including by—products or derivatives inci-
dent to the manufacture of any of the above products, shall be exempt
from all taxation, except that no exemption which shall become effective
‘ • by virtue of this amendment shall extend beyond the year 19-18.
l8Const1tut1on, Art. XII, Sec. 8, as amended 1918.
For other provisions relating to school taxes see Art. XII, Secs. 8, 9, 10, 11,
and 17 of the Constitution.
19Const1tut1on, Art. IX, Sec. 1, amended 1924.
• These permlsslve exemptions apply only to property taxes and not exclses. City
of west Palm Beach vs. Amos, 100 Fla. 891, 150 S0. 710 (1950).
2OConst1tut1on, Art. XVI, Sec. 16.
The exemption contemplated by the latter part of this section extends only to
property taxes and not to exclses. City of west Palm Beach vs. Amos, 100 Fla. 891,
150 So. 710 (1930).
The Constitution does not exempt authorized corporate business, occupations, or
• proprietary activities of municipalities from taxation. City of Lakeland vs. Amos,
106 Fla. 875, 145 So. 744 (1952).
Generally, exemption from taxation is determined by the use and ownership of
the property, and not altogether by the charter provisions. Property ofa unlverslty
club, in view of facts showing that the club was essentially a social club and that
furnlshlng of unlversl ty scholarships was incidental, was held not exempt from tax-
. · ation as property used exclusively for neducation, literary, or charitable purposes. *1
University Club vs. Lomer, 119 Fla. 146, 161 So. 7B (1955).
•

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8 Florida
II. Financial Powers and Limitations-Continued
•
B. Exemptions-—Continued
The exemptitn1herein authorized shallrunzapply to real
estate owned and used by such industrial plants except the real estate
occupied as the location required to house suchindustrialplants and the
buildings and property situated thereon, together with such lands as may °
be required for warehouses,storage, trackage and shipping facilities and
being used for such purposes.21 •
(d) For a period of fifteen years from the beginning of
operation, motion picture studios and plants which shall be established
in this State on or after July 1st,1933, including all lands, buildings,
and chattels utilized in connection therewith, and all raw materials go-
ing into the finished products of such studios andplants, as well as the ,
finished products or films,shall be exempt from all ad valorem taxation,
— except that no exemption, which shall become effective by virtue of this
Amendment shall extend beyond. the year 1943. The exemption herein au-
thorized shallniotapply to real estate owned by such motion picture stu-
dios and plants except the real estate occupied as the location required
. . . . . •
to house such motion picture studios and plants and other buildings in-
cidental to the operation of such studios and plants, together with such
lands as may be required for housing officers and employees, and for ·
warehouses, laboratories, cutting rooms, projection rooms,storage, track-
age, shipping facilities, sets and locations.2z
•
(e) There shall be exempted from all taxation, other than
special assessments for benefits,to every head of a family who is a cit-
izen of and resides in the State of Florida, the homestead as defined in
Article X of the Constitution ofthe State of Florida up to the valuation
of $5,000.00 * * * provided, however, that the title to said home-
stead may bevested in such head of a family or in his lawful wife resid- '
ing upon such homestead or in both.2Z
21Const1tut1on, Art. IX, Sec. 12, adopted 1950.
hetal containers manufactured ln industrial plants from 98.5 percent steel and
1.5 percent t1n as containers for food products were held"steel vessels" within the
provision of this section, as against BHG contention that steel vessels referred to •
boats. City of Jacksonville vs. Continental Can Company, 115 Fla. 168, 151 So. 488
(1955).
'0
&“Const1tut1on, Art. IX, Sec. 14, adopted 1954.
25Const1tutron. Art. X, Sec. 7, as amended 1954.
See p. 9, par. (f) for homestead referred to.
Tax exemptions. whether stated ln EHS Constitution or a statute,are to be con- •
strued aga1nst the claimant and in favor of the taxing power, 1n all cases of doubt.
Stewart vs. State, 119 Fla. 117, 161 So. 578 (1955).
The allen head of l family res1d1ng on a homestead within the State was held
not entitled to constitutional tax exemption for homesteads as being a person who is
A "c1t1aen of and resides ln the State of Florida"; such phrase being limited to
those '·\'[lO.L1Il1ldI` the Federal Constitution, would be entitled to claim citizenship in 0
the State, 1n addition to residing therein. Ibid.
•

 •
Florida 9
II. Financial Powers and Limitations-Continued
•
p B. Exemptions—Continued
(f) A homestead to the extent of one hundred and sixty
‘ { acres of land, or the half of one acre within the limits of any incorpo-
• rated city or town, owned by the head ofa family residing in this State,
together with one thousand dollars worth of personal property, and the
 Q improvements on the real estate, shall be exempt from forced sale under
° rocess of an court and the real estate shall not be alienable without
P Y s
the joint consent of husband and wife, when that relation exists. But
_ no property shall be exempt from sale for taxes or assessments, or for
i the payment of obligations contracted for the purchase of said property,
i or for the erection or repair of improvements on the real estate exempt-
• ed, or for house, field or other labor performed on the same. The exemp-
tion herein provided for in a city or town shall not extend to more im-
provements or buildings than the residence and business house of the own-
er; and no judgment or decree or execution shall be a lien upon exempted
property except as provided in this Article.24
• (g) °¥° * ’7‘ there shall be exempt from taxation to the
_ head of the family residing in this State, household goods and personal
  . effects to the value of five hundred dollars:25 =¤= *¤= =¤=.
  (h) There shall be exempt from taxation property to the
V value of five hundred dollars to every widow that has a family dependent
2 • on her for support, and to every person who is a bona fide resident of
] the State and has lost a limb or been disabled in war or by mjsfortune.26
where it was provided that taxes should be levied on •*all” the property of a
school district to retire bonds, a later amendment seeking to exempt homestead prop-
erty up to $5,000 would, if it had the effect of impairlng the contracts of pre-
• existing bondholders, be inoperative under the Federal Constitution. Gray vs. Moss,
115 Fla. 701, 156 So. 262 (1954); Gray vs. wlnthrop, 115 Fla. 721, 156 So. 270 (1954).
A Constitutional amendment exempting from taxation homestead property of less
than $5,000 valuation was held unconstitutional insofar as itmlght prohibit the levy,
assessment, and collection of taxes on such homesteads for the payment of interest
and principal of bonds Issued by a tax district pr1or to adoption of amendment until
some other adequate fund should be legally substituted for that lost by the exemp-
tion. State vs. Port of Palm Beach District. 164 So. 851 (1955).
° All remedies in effect at the time of the issuance of bonds, for tax levy, as-
sessment, and collection, become part of