The weekly Floridian. [volume] (Tallahassee, Fla.) 1867-19??, 1881-07-26


position IVES 4 wasonly afer The contract
Of sdle viAgDls,ou.I The o. psopnatIsn J.
sOcallsA, akn6inasd . Hothink. They ware
smass@ 4sopsui.isas ReapapsIs asaally unFsaiasss
q basis ior paying pssaaing ashss 1ne o.ef
or IS cents W. nos mala6 until The o1er Of D.
ton Of twenty-ave csnls I'D ben accepeeds
and on which . cosdItional payment o.
e1o0C00 he'd been made; when be had ne
option 70 pay q s. CENTS. The party would
only give twenty centA The agent who .
represented a. having sold % much land at such
better pticeA even while The negotiations vere
going on With Diastpa vita Ais knowledge. tEied
TO sell 4.OO0.0eo acses % New YORK parties for
- cents 60. 49,. ....ssss' ~
For Tie benefit Of The FLoRDEAN. The RI
porter Insists that the opinien Of . ministerial
0licer b no pEUeectioA 70 an individual who SUI
feu injury By reason Of . Subordinate onicer tol-
lowing the opinion. The law In it, letter should
eyer Be carried out and Il interpretations are
cielAnd satisfactory AanAer.- Laas O1.v Reporter,
sFor the beneat q the I" Reporter, the FLOR
DtAH win say shas the law makes 1t the duty OF
the C0mptoIler TO prepare forms fsf and issue
Instructions 70 Assessors and Collectors OF Rev
enue aud ihese Subordinate officers are required
10 follow the forms and instructions 90 furnished
As to the matter In hand, an Assessor applied
for instructions relntfve to Assessing improve
ments made by squaticrs On the public lands
The ComptrOller, who had no right 70 pass upon
the Con5ntutonality Of the act, directed that its
requirements should be complied with. This b
The whole Of that matter The Law In its letter
required just such nsfaeti0ps as he gave, for the
law Is plain. II may or may not be Constitu-
tional, but that has nothing to do with the Comp
trOller's duty. He b not court 70 pass upon
such questions. Nor are Assessors and Collec-
tors Of Revenue 10 be excused for obeying Q
plain statute affecting their duties because some
newspaper says that the act is unconstitutional
1t is rule that when the Legislature. which is
part Of the law-makiag power, enacts law. il
Is binding upon everybody until the courts de-
clare to the contrary. hafH.f
We may be pardoned for doubling whether
any Of our contemporaries who censure the Comp
trOllea have read the act. 1t ID a. follows:
An act 70 provide Tor the assessment and col
lection OF Taxes spon Improvements on the
Public LandA and br the protection Of occu-
The peopls q tie 6EGk II Florida, rspresensed in
Senate and AsaewsblH, d enact az f0lzosos. Sec.
ton 1. That when any person In this State
shall reside upon the public lands Of the State or
Of the United States, O. shall own, claim or use
any improvement thereon, the improvements 30
owned, claimed or used shall be deemed and
held TO be personal property for purposes Of tax
the same and shall be assessed for taxes at the
value thereof not including the value Of the land
and In case Of default in the payment of the
taxes assessed as Aforesaid the Collector of Rev
enue, or his deputy, shall levy upon and seize
any OF the poEsonal property Of the person own
ing, claiming or using said improvements. In de-
fault 40 aforesaid, and shall sell the same, or 80
much - may be necessary, for the payment Of
said taxes.
SIC. g. When any person residing upon the
public land, or owning. claiming or using any
improvements thereon, shall pay the taxes due
thereon, g provided In the foregoing section, the
Collector OF Revenue shall at the request of such
person, furnish duplicate receipts for the taxes
paid and upon the Aling Of one Of said dupli-
Gates in the State Land Once the person paying
said taxes shall be recognized as an occupying
claimant Of the tract Of land embracing the resi-
dence or Improvements Of said person paying
taxes thereon, and record or memorandum OF
that fact shall be made In the Land Once; and
thereafter If the land shall belong to the State,
the Commissioners Of Lands and immigration
shall not permit the land 90 embracing the resi-
dsnce or Improvements Of said occupying claim
ant TO be entered or purchased by any other per
SON until after giving twelve monthS notice 10
said occupying claimant Of any application "a
enter said land, during which time the said
claimant shali be permitted to pay Tor and enter
the land, said notice to be given either In person
Or BY letter addressed by mail 70 such post Office
as SAID occ1Ry,ng claimant may designate:
with this act are hereby rerealed
Approved February %, 1881
What Is there In this law that Is unjust So
far as Il relates to taxing improvements ON the
o. 8. lands We have nothing to say, although on
the Pacific slope The possessory rights Of
miners on government lands are taxed and
liable 10 sale under Stale law; but with re-
spect To the improvements on State lands
the purpose Is TO require those who enjoy the
benefit Of State protection to contribute to the
governmental support. and the additional com
pensation Is given Of securing 10 such tax payers
the prior right Of purchase Of the lands on
which they have located. Taking the statute In
connection with the policy which dictated it, we
can see no objection u the law. II protects the
squaiter by giving him such rights as prevents
him being entered out" without notice, and
This 10 no small consideration. while the taxes
collected from those who settle on the public
lands without authority contribute 10 make the
burden lighter on the general public Perhaps
the tax-paying pc pie Of the State are not aware
of the number Of squatters on public lands who
pay nothing towards Tho support OF government,
while enioying all It's benefta An illustration
Of this squating, D0n-taxing business ID given by
h. r. \