xt7d7w675k51 https://nyx.uky.edu/dips/xt7d7w675k51/data/mets.xml Florida United States. Works Progress Administration 1937 Other creators: Lowe, Robert C. (Robert Chapin), 1907-; Denman, Mary T.  This bulletin is one of a series presenting state constitutional provisions affecting public welfare.
Prepared by Robert C. Lowe and Mary T. Denman under the supervision of A. Ross Eckler. UK holds archival copy for ASERL Collaborative Federal Depository Program libraries. Call number Y 3.W 89/2:36/F 66. books  English [Washington DC : Works Progress Administration] Contact the Special Collections Research Center for information regarding rights and use of this collection. 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 2015 true xt7d7w675k51 section xt7d7w675k51           »@¤¤1n@¤w www  
S     ;   ay      

 9 WORKS PROGRESS ADMINISTRATION
HARRY L. HOPKINS, ADMINISTRATOR
CORRINGTON GILL, ASSISTANT ADMINISTRATOR
TI HOWARD B. MYERS, DIRECTOR
I I ° DIVISION OF SOCIAL RESEARCH
ANALYSIS OF CONSTITUTIONAI. PROVISIONS
AFFECTING PUBLIC WELFARE IN THE STATE OF
" FLORIDA
MAY 51, 1957

 PREPARED BY '
ROBERT C. LDwE ARD MARY T. DENMAN
LEGAL RESEARCH 5ECTLON
UNDER THE SUPERVISION OF
A. RDss ECKLER, COORDINATOR OF SPECIAL iRDDnR1Es
DIVISION OF SOCIAL RESEARCH
)
I

 •
\
•
PREFACE
_ • This bulletin is one of a series presenting
- State constitutional provisions affecting public wel-
D 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 of constitutional
` amendment.
An attempt has been made, by a careful selec-
tion of the most recent cases decided by the highest
li 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 indicatinghow State and local public welfare admin-
istration may be affected by constitutional powers and
limitations.
T¤*·.·.
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1

 
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t ’ c0NTENTs
I 0
Page
1 Incidence of Responsibility for Welfare Program .................. 1
Financial Powers and Limitations ................................. 2
i Q Taxation and Assessments .................................... 2
` Exemptions .................................................. 7
, Borrowing and Use of Credit ................................. 10
Other Income ................................................ 12
Appropriations and Expenditures ............................. 12
° Provisions Affecting Legislation ................................. 13
` Q Constitutional Amendment or Revision ............................. 18
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F

 
 I
b •
 I • Florida
•
'· ANALYSIS OF CONSTITUTIONAL PROVISIONS AFFECTING
 A PUBLIC WELFARE IN FLORIDA1
r I
4 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,
l shall be fostered and supported by the State, subject to such regulations
g as may be prescribed by law.2
 )’ B. The Governor and the administrative officers of the Execu-
ii ’ tive Department shall constitute a Board of Commissioners of State In-
 E stitutions, which Board shall have supervision of all matters connected
·r with such institutions in such manner as shall be prescribed by law.5
{ C. A State Prison shall be established and maintained in such
Q 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
 l D. The respective counties of the State shall provide in the
, manner prescribed by law for those of the inhabitants that, by reason of
I 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 (1953); with all amendments adopted and reported In the Florida Session Laws to
 · May 31, 1957.
* , 2Const1tut1on, Art. XIII, Sec. 1.
5Const1tut1on, Art. IV, Sec. 17.
4Const1tut1on, Art. XIII, Sec. 2. _
§   1
V

 . •
Li Florida
l. Incidence of Responsibility for Welfare Program-Continued  · ,
•
he 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  
li. The first Legislature that convenes after the adoption of  5 Q
this Constitution shall enact the necessary laws to carry into effect the ° `
provisions of this Article.6  
· A i
Il. Financial Powers and Limitations  
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 A
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, l
both real and personal,7 * ’?‘ *.
  _
5Constltutlon, Art. XIII, Sec. T5, as amended 1956.
An act providing for county welfare boards ln counties of over 100,000 was held
to be for the establishment of a public instrumentality serving a county purpose and
therefore not ln conflict with but consonant with the command of Sec. 5, Art. XIII.
State vs. Daniel, B7 Fla. 273, 99 S0. 804 (1924).
GConst1tut1on, Art. XIII, Sec. 4. • -
F/Constitution, Art. IX, Sec. 1, as amended 1924.
See p. 5. Dar. (a) for provisions relating to license and capltatlon taxes. .
The l,e.;1slature, notwithstanding the tax uniformity clause, may provide reason—
sible classlflcsltlons of property for purposes of munlclpal taxation so long as such
classifications are not arbitrary, unreasonable, and unjustly discriminatory. State
vs:. Clty of Miami, 105 Fla. 54, 137 S0. 261 (1951).
The Legislature has wide, lf not plenary, discretion in apportioning and apply- ,
1n,; proceeds of State taxes, except as restrained by the Constitution. Amos vs. °
Mathews, 99 Fla. 1, 125 So. 509 (1950).
An ld vxilorem tax on property and a license or occupational tax on the use of
the aime property was held not double taxation. Hlers vs. Mitchell, 95 Fla. 545, 116
So. el (1928).
An ad vilorem tax levled twice against the same person or property for the same
purpose, because of such ownership, would constitute double taxation. The Florida .'
Vonsstltutlon however does not prohibit double taxation. Klemmvs. Davenport, 100 Fla. • _ ;
out/, 1:.:0 So. sou (1950)-
ln rll·stln.xulshln.t .j·‘ll*3l`Tll tax levies from special assessments lt may be said that
»·en1—ra1 tix levlnsi exict contributions for the general beneflts of government, and
prowilnse nothin.; to the person taxed beyond what may be anticipated from an admlnls- ,
trsltlon of the lyiws for lndlvldual protection and the general public good. Assess— ;
nwntzea on the other hind are made to provlde special beneflts and are payable by those  
r1·c¤*lvln.n the benefits:. luilnhart vs. Catts, 75 Fla. 755, 75 So. 47 (1917).
, 1 s

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Florida 3
I  ( II. Financial Powers and Limitations-Continued
• •
A. Taxation and Assessments—Continued
(1) State-Continued
  (b) The Legislature shall provide for raising revenue
J  ! 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
d  indebtedness of the State.B
° · A (c) No tax shall be levied except in pursuance of
°~ law.9
(d) 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 shall be relieved 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, *7* * * Provided, however that the Legis-
lature may provide for the assessment, levying and collection of a tax
• { · 8
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 fiscal 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.
• I ‘ A district was held to have no Inherent powers of taxation. Taxation can be
exercised only pursuant toa valid statute containing definite limitations. The leg-
` Islatlve power to taxmay be exercised through subordinate governmental agencies, if
granted within definite limitations fixed by law. An act authorizing the board of
commissioners of a special taxdistrlct 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-
. tutional attempt to delegate the legislative power of taxation. Atlantic Coast Line
• “ Company vs. Amos, 94 Fla. 588, 115 So. 315 (1928).
1OConst1tut1on, Art. IX, Sec. 7.
The issuance of general improvement bonds which 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 So. 561 (1929).
+ 11Const1tut1on, Art. IX, Sec. 8.
• · 1 Where an assessment roll is wholly void by reason of the improper conduct of
' the assessor, a property owner can contest the assessment without having paid the
tax. Harjim vs. Owens, 52 F. (2d) 550 (1931).
Under this section relief should not be granted under a petition alleging the ‘
A lllegallty of an assessment of real property, where petitioner owns personal estate
; properly assessed, and as to which there is no ground of illegallty, until the per-
  sonalty tax is paid or tendered. City of Tampa vs. Mugge, 40 Fla. 526, 24 So. 489
(1s9e).
• { S

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4 Florida
ll. Financial Powers and Limitations-Continued `
• ` s
A. Taxation and Assessments—Continued
(l) State—Continued (
upon inheritances, or for the levying of estate taxes, not exceeding in A 
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- i l ’
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 j
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 V
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 4 ,
(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 l. Q
personal property. 13
(h) A special tax of one (1) ·nill 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 schools.14 ¤ ,
(i.) The property of all corporations, except the prop-
erty of a corporation which shall construct a ship or barge canal across
the peninsula of Florida, if the Legislature should so enact, whether
l2Constltut1on, Art. IX, Sec. 11. adopted 1930. ` °
A tax upon the gross receipts of corporations engaged in selling electricity
was held not to be an income tax but an occupation tax levied upon the business of
selling electricity and measured by reference to the gross receipts from sales. City
o1' Lakeland vs. Amos, 105 Fla. 873, 143 So. 744 (1932).
x°Const1tut1on, Art. IX, Sec. 13, adopted 1930. `
14Constltution. Art. Xll, Sec. 6. ,— N
An act authorizing the munlclpalltyof lalaeland to issue bonds "for the purpose "
of »>r·>ct1n¤; schoolhouses indmalntalnlng a systenofpubllc education" was held void.
The Snpremecourt ln lts opinion stated that the Constitution contemplates a unl form
system or pnbllc 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
llf? these of school districts and not of municipalities. Brown vs. Cl ty of Lakeland ·  
ct il., t$1F`l1l. sca. 54 So. 716 (1911). »
c   ,
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Florida 5
p II. Financial Powers and Limitations—Continued
• ;
A. Taxation and Assessments-—Continued
(1) stace—c0¤t1¤uea ‘
heretofore or hereafter incorporated, shall be subject to taxation unless
• p such property be held and used exclusively for religious, scientific, mu-
nicipal, educational, literary or charitable purposes.15
• o
* ` (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 impose
* s
A l5Const1tut1on, Art. XVI, Sec. 18.
` 16Art. III, Sec. 24 of the Constitution provides that the Legislature shall establish
, a uniform system of county and municipal government, which shall be applicable, ex-
cept In cases where local or special laws for counties are provided by the Legisla-
ture that may be inconsistent therewith; also, by general law, shall classl fy cities
and towns accordlng to population and by general law provide for their Incorporation,
‘ I government, jurisdiction, powers, duties, and privileges under such classi flcatlons.
t No special or local laws incorporating c1t1es or towns, provldlng for thelr govern-
ment, jurisdiction, powers, duties, and privileges may be passed by the Leglslature.
Art. VIII, Sec. a of the Constitution provides that the Legislature shall have
· ’ · the power to establish and abolish municipalities and provide for their government
. — and powers, and alter or amend the same at any time.
Under this section the jurisdiction and powers conferred by statute upon mun1c—
ipalltles may be altered or amended at any time by the Legislature. State vs. Burr,
_ G 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 will prevail. Sullivan vs. City of
Tampa, 101 Fla. 298, 154 So. 211 (1951).
General laws may repeal or supersede special or local laws respecting mun1c1—
palltiesif so Intended. when not Inconsistent, both may be applicable to a partic-
ular mun1c1pal1ty. City o1' Lake Alfred vs. Lawlers, 102, Fla. 84, 155 So. 895 (1951).
Charter prov1s1ons authorizing a city council to provide by ordinance for the
, Q Issuance of municipal bonds were held to prevail over a general law authorizing ls-
° suance of municipal bonds only with approval of two-thirds of registered voters.
Harris vs. Clty of Hialeah, 10 F. Supp. 546 (1955). ·
Constitution prevents a statute which abolishes a municipality from becoming
effective until provision is made for protection of mun1c1pal1t1es• creditors.
Humphreys vs. State. 108 Fla. 92, 145 So. 858 (1955).
A county was held to be not a municipality wl thin the meaning of a const;1 tu-
tional provision relating to the abolishing of municlpalities. State vs. Crandon,
. g 105 Fla. 509, 141 So. 177 (1952).
Art. VIII, Sec. 9 of the Constitution provldes that the Leglslature 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, district, mun1c1pal,and
local governments, and shall prescribe the jurisdiction, powers, dut1es,a1d func-
tions of such munlclpal corporation; also to divide the terrltory Included in such
~ municipality Into subordinate districts, and to prescribe a just and reasonable
system of toxotiom for such municipality and districts and to fix the liibility of
{ , such municipality and districts.
An amendment to Art. VIIIo1` the Constitution adopted In 1956 provides similar
provisions applying to the city of Key west.
SDQCIQI statutes relating to the c1ty budget and the levylng of city taxes,
applying to Jacksonville only, were held valid on the theory that the Legislature
had notyet enacted a general scheme of municipal government as provided for by Art.
·   III, Sec. 24 of the Constitution, as same was amended in 1954. State vs. Alsop, 120
· Fla. 628, 185 So. 80 (1955).
c   ,
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6 Florida
0 ` ,»···.
II. Financial Powers and Limitations-Continued
I •
A. Taxation and Assessments-Continued
(2) Counties and Other Local Units——Continued
taxes For county and municipal purposes, and for no other purposes, and ( l
all property shall he taxed upon the yndnciples established for State • `Y s
taxation. But the cities and incorporated towns shall make their own as- .
sessments for municipal purposes upon the property within their limits. ·
. v
The Legislature may also provide for levying a. special capitation tax, ·
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 A
(b) Each county shall be required to assess and col- Q
lect annually for the support of the public free schools therein, a tax . ` _
l'7,, ·
constitution, Art. IX, Sec. 5.
For the ¤Prlnc1ples established for State taxat1on,¤ see pp. 2-5.
The phrase **Pr1nc1ples established for State taxat1on,*' pursuant to which mu-
_ nlclpalltles may tax property, means unlformlty, equality, a just valuation, and
similarity of treatment on the same subject of taxation. Rareger Realty Company vs.
Mltter, 102 Fla. 378, 136 S0. 546 (1931). • *
Leglslatlve classlflcatlons may be made with reference to similarity of situa-
tlons, clrcumstances, requirements, and conveniences to best subserve publlc interest.
State vs. Clty of Miami, 103 Fla. 54, 137 So. 261 (1931). ` · "
Contracts of a munlclpallty provldlng for exemption from taxation were held to · ’
be a remlsslon of taxes without legislative authority, ultra vlres, and void. Tampa
Shipbuilding;. Engineering Company vs. City of Tampa, 102 Fla. 549, 136 S0. 458
(1931).
The Legislature 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, IOS Fla. 480, 146 S0. 654 (1933).
A statute authorizing a city to levy a special tax to advertise the clty was
held valid under the Constltutlon. Clty of Jacksonville vs. Oldham, 112 Fla. 502,
150 So. 619 (1933).
Thls section ls a mandate to the effect that ln levylng taxes on property for
municipal purposes, cities and towns shall make their own assessments. City of
Bradentown vs. Seaboard Air Line Railway Company, 100 Fla. 606, 130 S0. 21 (1930). ' "
A gasollne tax levied by the State and apportioned to the several counties ln
propcrtlon to the amount collected therein, and which was required to be applied to
the payment of county and dlstrlct road and bridge bonds by a State board of admin-
lstratlon, created by the statute, was held valid as a county tax under this section.
Amos vs. Mathews, 99 Fla. 1, 126 So. 306 (1930).
The general rule ls 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 of exclusively local affalrs, 1.e., those in which I ”
the State has no sovereign interest, lsundoubtedly contemplated by the Constitution.
lbld.
However, there are the following exceptions to the general rule: (1) When the
purpose ls one of both local and general concern, such as the support of the public
schools, the protection of public health. safety, and morals. (2) When the purpose ,.
ls to requlre a county to properly perform its duty as a legal polltlcal dlvlslon
of the State. The State may enforce contribution by the counties to ‘the general I (
expense of the State for State purposes, even though such ls exclusive of any element
of local purpose. (3) when the purpose ls to compel a county to fulfil its obliga-
tlons. Ibid.
what ls 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 _ _
lt has no legal or practical relation to a valld county purpose. State vs. Brevard · ~  
Company, 99 Fla. 226, 126 So. 353 (1950).
n .

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Florida 7
`I ` ,/'··.
II. Financial Powers and Limitations——Continued
| I
A. Taxation and Assessments——Continued
(2) Counties and Other Local Units——Continued
if 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
I . •
( (a) The Legislature shall provide for a uniform and equal
I rate oftaxation, * * * excepting such property as may be exempted by
law for municipal, education, literary, scientific, religious or chari-
1 table purposes.l9
° - ° (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, ifthe 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-
• e pal, educational, literary or charitable purposes.2O
(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
x _4 by virtue of this amendment shall extend beyond the year 1918.
 
l8Const1tut1on, Art. XII, Sec. B, as amended 1918.
For other provisions relating to school taxes see Art. XII, Secs. 8, 9, 10. 11,
and 17 of the Constitution.
1QConst1tut1on, Art. IX, Sec. 1, amended 1924.
' ‘ These permissive exemptions apply only to property taxes and not excises. C1 ty
of west Palm Beach vs. Amos, 100 Fla. 891, 130 S0. 710 (1930).
2'OConst1tut1on, Art. XVI, Sec. 16.
The exemption contemplated by the latter part of this section extends only to
property taxes and not to exclses. C1 ty of west Palm Beach vs. Amos, 100 Fla. 891,
· 130 So. 710 (1930).
The Constitution does not exempt authorized corporate business, occupations, or
x V proprietary activities of municipalities from taxation. City of Lakeland vs. Amos,
106 Fla. 873, 143 So. 744 (1932).
Generally, exemption from taxation is determined by the use and ownership of
the property, and not altogether by the charter provisions. Property ofa university
club, in view of facts showing that the club was essentlally a social club and that
, - furnishing of universi ty scholarshlps was lncidental, was held not exempt from tax—
· `   ation as property used exclusively for ¤educat1on, literary, or charitable purposes."
V University Club vs. Lomer, 119 Fla. 146, 161 So. 78 (1935).
[ 1

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8 Florida
, i
ii. Financial Powers and Limitations——Continued `
• * •
B. Exemptions——Continued L
The exemptionherein authorized shallnot apply to real
estate owned and. used by such industrial plants except the real estate 1 M
occupied as the location required to house suchindustrial plants and the *
buildings and property situated thereon, together with such lands as may ° »f '
be required for warehouses,storage, trackage and shipping facilities and ·
being used for such purposes.21 _ W •
(d) For a period of fifteen years from the beginning of ’Y
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 shalliiotapply 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.22
O \>
(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 $5,Uun.oo * * * provided, however, that the title to said home-
stead may bevested in such head of a family or in his lawful wife resid- ‘ I ’
ing upon such homestead or in both.25
E1Const1tut1on, Art. IK, Sec. 12, adopted 1950.
Hetal containers manufactured in industrial plants from 98.5 percent steel and
1.s percent tin as containers for food products were held"steel vessels" within the
provision of this section, as against EUG contention that steel vessels referred to ' '
boits. City of Jacksonville vs. Continental Can Company, 115 Fla. 168, 151 S0. 488 _
(1s$n.
dJConst1tut1on, Art. IX, Sec. 14, adopted 1954.
D$Const1tutfon, Art. X, Sec. 7, as amended 1954.
See p. 9, par. (f) for homestead referred to.
fax exemptions. WNQLHQF stated 1h tne Constitution or a statute,are to be con- _
strned against the claimant and 1n 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 residing on a homestead WICHIH the State was held
not entitled to constitutional tax exemption forhomesteads as being a person who is
i "cltinen of and resides in the State of Florida"; such phrase being limited to _
those who, unier the Federal Constitution, would be entitled to Claim Citizenship in • [AO
Lhd state, in addition to residing therein. ibid.
‘ 7

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Florida 9
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` II. Financial Powers and Limitations-Continued
• ‘ ‘
L B. Exemptions—Continued
(f) A homestead to the extent of one humired and sixty
L   acres of land, or the half of one acre within the limits of any incorpo-
i ( _ 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
i improvements on the real estate, shall be exempt from forced sale under
• P ’ process of any court, and the real estate shall not be alienable without
"· 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
the payment of obligations contracted for the purchase of said property,
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) * * ’¥‘ there shall be exempt from taxation to the
head of the family residing in this State, household goods and personal
· 6 effects to the value of five hundred dollars:25 * * =i=.
(h) There shall be exempt from taxation property to the
value of five hundred dollars to every widow that has a family dependent
• •» 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 orbymisfortune.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 lmpalrlng the contracts of pre-
¤ = existing bondholders, be inoperative under the Federal Constitution. Gray vs. Moss,
‘ 115 Fla. 701, 156 So. 262 (1934); Gray vs. wlnthrop,115 Fla. 721, 156 So. 270 (1934).
A A Constitutional amendment exempting from taxation homestead property of less
· than $5,000 valuation was held unconstitutional insofar as it might 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 prior 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 S0. 851 (1935).
' ' All remedies in effect at the time of the issuance of bonds, for tax levy, as-
_ sessment, and collection, become part of the contract. State vs. Boring, 164 So.
859 (1935).
2%Const1tution, Art. X, Sec. 1. A
2°Const1tution, Art. IX, Sec. 11, adopted 1930.
The $500 exemption from taxation to a head of a family is deductible from the
_ total assessed value of the household goods and effects. Hackney vs. McKenny, 113
‘ Fla. 176, 151 So. 524 (1933).
Constitutional provisions exempting from taxation household goods and personal
effects apply only to limited kinds of personal property designated. City of Tar-
pon Springs vs. Chrysontomides, 108 Fla. 500. 146 So. 845 (1933).
Appurtenances and appliances of a pressing club up to the value of $500 were
·   held not exempt from taxation as household goods and personal effects. Ibid.
26Const1tut1on, Art. IX, Sec. 9, as amended 1916.
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1() Florida
II. Financial Powers and Limitations--Continued , i l
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C. Borrowing and Use of Credit  
(1) state W 
(a) The Legislature shall have p