LAWS OF THE STATE OF FLORIDA, Passed at the Fourth Session of the General Assembly, 1848-'9. WILLIAM D. MOSELEY, Governor. AUGUSTUS E. MAXWELL, Secretary of State. SIMON TOWLE, Comptroller of Public Accounts. WILLIAM R. HAYWARD, State Treasurer. DAVID P. HOGUE, Attorney General. E D. TRACEY, President of the Senate. C. W. DOWNING, Secretary of the Senate. BENJ. A. PUTNAM, Speaker of the House. W. B. LANCASTER, Clerk of the House. 1848. CHAPTER 209.-[No. 1.] AN ACT to reduce the rate of taxation upon subjects now taxed, and to levy a tax upon cattle of non-residents. SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Florida, in General Assembly convened, That the act approved 8th January, 1848, entitled An act to amend the 10 per ct. inseveral acts to raise a revenue for this State, approved July 24th, stead of 20 per 1845, and 27th December, 1845, be so amended as that there shall ct. to be assesbe assessed and collected in each county in this State ten per cent., sed & collectin addition to the taxes imposed by the several laws to which this said act was an amendment, instead of the twenty per cent. imposed by said act. ed. SEC. 2. Be it further enacted, That, for all cattle in this State, or which may be brought to this State, and remain the property of non- Tax on cattle. residents, there shall be assessed and collected a tax of five cents on each and every head, the assessment and collection thereof to be governed by the same rules as other taxable property. That all laws or parts of laws in conflict with this provision, are hereby repealed. [Passed the Senate, January 11, 1849. Passed House Representatives, January 11, 1849. Approved, Jan. 13, 1849.] 1848. CHAPTER 210.-[No. 2.] AN ACT to amend the revenue laws in force in this State. SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Florida in General Assembly convened, That hereafter all white men in this State, who are so crippled, maimed Those who are or deformed as to be unable to obtain their livelihood by manual laexempt from bor, shall be exempt from the payment of a capitation tax. capitation tax. [Passed the Senate, January 2, 1849. Passed the House of Representatives, January 5, 1849. Approved by the Governor, January 9, 1849.] Hawkers and pedlars. CHAPTER 211-[No. 3.] AN ACT to amend the revenue laws of this State as regards hawkers, pedlars and itinerant traders. SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Florida in General Assembly convened, That so much of the law of this State as imposes a tax upon, and requires licenses to be obtained by, hawkers, pedlars and itinerant traders, shall not be construed to apply to those persons who hawk and peddle exclusively goods and wares manufactured in this State. [Passed the Senate, January 2, 1849. Passed the House of Representatives, January 4, 1849. Approved by the Governor, January 9, 1849. CHAPTER 212.-[No. 4. AN ACT relating to the duties of Tax Assessors and Tax Collectors, and for other purposes. SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Florida, in General Assembly convened, That, whenever any tax assessor and collector shall discover or hear of any Property, &c., property, persons or subjects, which was or were by law taxable for on which taxes or during any year or years prior to his so discovering or learning have not been of the same, and upon which the taxes have not been paid or colpaid. lected, the said tax assessor and collector shall assess the same for such previous year and years, at the rates of taxation fixed by law for such year or years respectively, and shall collect the tax or taxes so assessed in the manner and under the regulations prescribed by law for the collection of the taxes for the then current year; and this section shall be so construed as to authorize such assessment and collection for each and all of the year and years since and inclu ding the year eighteen hundred and forty-five. Resignat'n or SEC. 2. Be it further enacted, That, whenever any tax collector death of a tax shall die, resign, or go out of office, before he shall have completed collector. the collection of the taxes which he undertook to collect, his suc cessor, or any officer authorized by law to discharge the duties of such office in such case, shall proceed in the collection of the same, in the same manner that the tax collector undertaking the same might have done, and shall sell all property advertised by his predecessor, or predecessors, and execute the necessary deeds or titles to purchasers. 1848. SEC. 3. Be it further enacted, That all taxable property, persons, business, and subjects, which shall be, arrive, or commence in any county in this State, at any time between the first day of January, and the first day of May in any calendar year, shall be assessed, At what times and shall pay the full yearly tax for that current year; and any tax- property, &c., able property, persons, business, and subjects, which shall first ar- coming in the State, liable to rive, be, or commence in any county in this State, after the first day of May, and before the first day of October in any calendar year, and which shall not have been before that time assessed, and the tax paid for that current year in any other county in this State shall be assessed and pay one-half the yearly tax for that current year. be taxed. SEC. 4. Be it further enacted, That it shall be the duty of the assessors of taxes in the several counties of this State, to attend at the Duty of assestimes and places fixed by law for receiving returns of taxable prop- to receiv'g resors in respect erty, from and after the first day of January, until and including the turns of taxafirst day of April in each year, and the assessment books shall be ble property. kept open until that day; and all persons not rendering in to said assessors by that day their respective lists of taxable property, shall be double taxed in the manner now provided by law; and the said Those not renassessors shall, on or before the first day of May in each year, make dering lists, to out, in the form and manner now required by law, the assessment books; of which one shall, on or before said first day of May, be forwarded to the Comptroller of Public Accounts, and one delivered to the President of the Board of County Commissioners; and nothing in this section contained shall be so construed as to prevent the assessor or collector, as the case may be, from assessing upon and collecting from any persons or subjects named in the last preceding section, the taxes imposed in and by said section. be double tax ed. SEC. 5. Be it further enacted, That, hereafter, the Board of CounCounty Comty Commissioners in the respective counties in this State, shall hold missiouers to their especial sessions for the examination of the lists of insolven- hold their escies and overcharges returned by the tax collectors, on or before the pecial sessions first day of November in each year, and not as now required by law, the first day of on or prior to in the month of September. [Passed the Senate, January 2, 1849. Passed House Representatives, January 5, 1849. Approved, January 9, 1849.] CHAPTER 213-[No. 5.] AN ACT amendatory of the several acts now in force in relation to the assessment and collection of the revenue. SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Florida in General Assembly convened, That November. 1848. from and after the first Monday of October next, in each of the counties of this State, except Gadsden, Leon, Jefferson, Jackson, Monroe, Sheriffs ex of- Duval, Wakulla, Marion and Levy, the several sheriffs of this State ficio assessors, shall be ex officio assessors and collectors of the State and county tax &c., in certain of their respective counties. counties. SEC. 2. Be it further enacted, That the duties, liabilities, privileges and obligations heretofore imposed on the assessors and collectors of Duties, &c., of said sheriffs. taxes, be and the same are hereby imposed and bestowed upon the said sheriffs, except in the counties named in the first section of this act. SEC. 3. Be it further enacted, That nothing in this act shall be so No discharge construed as to discharge the present tax assessors and collectors from of present as- any liability as such, or from the obligation to go on and close up sessors, &c. their business in that capacity. No election in certain counties. SEC. 4. Be it further enacted, That except in the counties named in the first section of this act, there shall be no election on the first Monday in October next for tax assessor and collector. [Passed the Senate, January 13, 1849. Passed the House of Representatives, January 13, 1849. Approved by the Governor, January 13, 1849. CHAPTER 214-[No. 6.] AN ACT providing for the purchase, on the part of the State, of lands offered for sale for taxes. SECTION 1. Be it enacted by the Senate and House of RepresenState author- tatives of the State of Florida in General Assembly convened, That ized to buy in whenever land shall be offered far sale for taxes, and no sale thereof can be effected for the amount of taxes and expenses due, the tax collector offering the same is hereby authorized and required to bid for and buy in the same, for the amount of taxes and expenses due, in the name and on behalf of the State of Florida. lands sold for taxes. Lands. SEC. 2. Be it further enacted, That whenever land is thus bought Deed to be in for the State, the said tax collector shall make a deed of conveymade to Register of Public ance thereof to the Register of Public Lands, and his successors in office, which deed shall recite the proceedings had therein, and shall be recorded at the expense of the State, to be paid by the tax collector in the office of record for the county where such land shall lie, or if lying in two counties, in the county where the tax was assessed, and shall be forwarded by the tax collector to the office of Comptroller of Public Accounts, to be deposited by him in the office of Register of Public Lands. The said tax collector shall also, at the same time, forward to the said Comptroller an abstract, showing against whom the tax was assessed, the amount, for what year, and a description of the land thus bought in. Abstract sent to the Comptroller. SEC. 3. Be it further enacted, That the tax collector, for the several 1848. services herein required of him, shall receive the sum of three dollars, and also five per cent. of the amount of tax for any one year for, which said lands were offered for sale; and his account therefor, and Compensation for all expenses, shall be certified by the Judge of Probates, audited of Tax Collecby the Comptroller, and received by the Treasurer as cash on the tor, for servisettlement of his accounts. SEC. 4. Be it further enacted, That lands bought in for the State in accordance with the provisions of this act, may be redeemed by the person entitled thereto at any time within one year after the date ces rendered. terms. of its purchase or sale, upon payment at the Treasury of the whole Lands bought amount of taxes for which such land was sold, and also the amount redeemable on which would have been assessed upon said land, had not the same been so bought in, and all the costs and expenses of said sale, including the amount paid to the tax collector by the State, together with interest on each item at the rate of ten per centum per annum ; and on proof of such payment, the Register of Public Lands shall, upon payment to him of the sum of one dollar, make a deed thereof to the party redeeming the same, and shall notify the tax collector of such redemption and the date thereof. [Passed the Senate, January 3, 1849. Passed House of Representatives, January 6, 1849. Approved by the Governor, January 11, 1849.] CHAPTER 215-[No. 7.] AN ACT prescribing a general method for the issuing of licenses, and the payment of the tax thereon. SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Florida, in General Assembly convened, That, hereafter, each and every person who is by the law of this State required to take out a license, and to pay a tax on such license, for any purpose whatever, shall take out such license and pay the tax thereon, issued. in the following manner, to wit: he, she, or they shall first pay the Manner which tax thereon to the sheriff of the county where such license is by law licenses are to required to be taken out, and upon such payment, the said she be taken and riff shall give a receipt in writing to the party so paying; which receipt shall specify the person or persons taking out the license, the business, property, or occupation licensed, the date and duration of such license, and the amount of tax paid thereon. And the said receipt shall be filed in the office of the Clerk of the Circuit Court of such county, and the clerk shall thereupon issue a license to the person or persons so applying, which license shall contain the same specifications as are above required, in case of the receipt to be given by the sheriff. SEC. 2. Be it further enacted, That the Clerks of the Circuit Clerks to reCourts in the respective counties of this State, shall, on the first Mon- port to Compdays of May and November, in each year, forward to the Comp- troller, as to litroller of Public Accounts, a report showing whether he has or has censes. HENRY C. CLARK |