The Ocala banner. (Ocala, Marion County, Fla.) 1883-194?, 1901-04-05

order 70 enact AZ eifccJual law, ana the
! delicacv with which the court itself
J must approach the consideration OF
| such law. II law on this or any
| other sCbject Is enacted by the legiSla.
! turc, that l. IN violation of the cOnStiru-
: ton, Ii Is the courts sworn duty 10 de.
Z clare such law unconstitutional. Moth
ing short Of that could be expected Of
the court, nor anything else than the
faithful discharge of its duties would
meet the approval of the people Of
Florida. Many of the states have en-
acted laws creating q supreme court
commission, 70 enable the court to dis
pose of the accumulated cases. which.
when properly framed, have been de-
clared constitutional. In California a
law was passed authorizing the justices
Of the supreme court 70 employ suitable
persons learned III the law 10 assist the
justices IL their work, and TO perform
Sucn duties as the justices should re-
quIre, under rules and regulations 70 be
prescribed by the court. This Law was
held 20 BE- constitutional These corr
mISSiOuer> Were not vested with iuGicial
powers or official duties
Tae operation ot Uae law was q sue
cess. ana recommend t-e enactment OF
similar law. carefully Urculrel &C
guard agalG-t constitutional objections.
authorizing IN Justices IF tAc supreme
c1ur- 80 select and employ rlUla sUira-
b.e men learned Ia the law 20 assist
chem in rag.- H0-G. and thar uu aouro-
prIati,u ha made 90 pay >ucA commits
slouers of the supreme court 4 like sum
a compensation aS the supreme court
justices receive.
Taxation.
One ~ tAr most Important question,
for your consideration l. shat Of taxa
rion. / took occasion to refer 10 this
subject II my inaugural address. which
1 take the liberty OF reproducing here a.
expressing NV views on this subject.
Section /. article 2 of tine constitution
reads: the legislature shall provide
for a uniform anu equal rate OF taxation
and shall prescribe such rules and regu.
latlOn~ a. shall secure just valuations OF
all property. both real and personal, eX.
empJed property excepted.
This / a subject that has pcrpleXeQ
men Of experienced minds from time
immemcrial and VIII continue TO 10 so
while the subject lasts. II has been as
Certdlned that under our present system
OF valuations. property IL some % the
counties i assessed al 30 per cent Of its
value. while - other counties II Is as
seSsed 1T less than - per cent Of its
value. IN 1877 rle Legislature created 3
state hoars. ~ equalization 10 determine
tha relative value Of real estate III the
INHERENT counties. This board made Its
renorV 10 the legislature OK lS.1, which
report was confirmed Since tl1t time,
nearly 30 wears. there has been no power
or board Of equalization = determine
the relative values % rca. estate IL the
different counties. resulting IL = policy
OF local depression III valuations which
has placed our state IN the awkward
position OF maintaining an uneven bur-
den OF government and a higher rate OF
taxation than would otherwise have
been required. That a remedy should
be provided 10 relieve those WHO are
bearing unjust burdens and 90 provide
for 4 uniform and equal rare Of taxation
must be apparent l am convinced that
such Is the VIII and wish OF the people
OF Florida, and suggest the creation OF a
state board of equalization whose pow
erS shall be prescribed by law
Taxation on Banks.
The assessment OF bank stocks and
presents many difficult prob
lens We have private banks which
do not make statements or reports Of |
their financial condition or capital 90
any official: others are carrying on |
banking business under special charters; |
many state banks are organized under |
the general banking act, some with the |
minimum capital OF stock. others with |
i,7 r. ,ar "a no
rioual banks. some with $50, 900 capital |
stock. others with 800. 900 and upwards |
with other resources, undivided profits |
and surplus. with many other items ef |
value many times greater than their |
capital stock. for which they make no |
showing upon the tax books.
An examination of the assessment |
rolls shows perhaps greater inequality |
IN such assessments than that OF any /
other property III the state, and in view |
Of the fact that the county assessors do |
not have access to the records and re-
ports Of our state banks or national |
banks. having no means Of reviewing |
same, and are, therefore, unable to /
make uniform assessments upon bank |
stocks and property, l therefore recon- /
mend that law be enacted authorizing /
iian Of the records. has supervision over
he state banks and access 10 the records
II the national banks, 10 assess, with
he assistance and advice Of the attorney
general and state treasurer, the bank
stock in TINS state. and notify the asses
,ors OF the valuations placed upon such
stock.
state Capitol building.
For some wears past the question Of
me removal Of tine state capital has been !
occasionally mentioned and this ques-
!5n WAS PASSED Unon by the state con
-eut.1u held IN Jacksonville june -.
900, IN which II was declared that rne !
question of the removal Of the seat o. |
government should be settled by the
white Democratic electors Of the state
Il primary election 70 be held at the
INC ~ the holding o. the ~-aJc election,
November Is. 1900. II was further de-