The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1907-05-16
COLLECTION OF
TAXES RESTRAINED
In Case of Jackson Lumber
Co. VS.. Walton County
Tax Collector.
COURT HOLDS THAT THE LAWS
RELATIVE TO ASSESSMENT AND
COLLECTION OF TAXES ON
REAL ESTATE VIOLATE THE
FEDERAL CONSTITUTION.

The assessment laws OF Florida. SC
far as they relate TO the assessment
and collection of taxes upon real Cs.
tate, were yesterday declared rnCon.
stitutiOnal by Judge Swayne IN the
United States court. This dCcIara-
ton was made in an order issued by
the court making perpetual the tenn
pOraTy restraining order granted sew
eral weeks since against Charles F.
Turner. tax collector of Walton
county. which enjOined him from pro-
ceedinS in any manner to collect
fakes or advertise for sale the lands
of the Jackson Lumber Company. of
Alabama, lying in Walton county. The
principal point in the order is that
it states that the laws are -unconsti-
tutiOnal by reason of the fact that
they violate he federal constitution
which guarantees due process of law
to citizens.
Some weeks since Attorney W w
FlournOy. counsel for the jackson
Lumber Company, filed a bill of com
plant in the United States court and
petitioned for a temporary restrain
ing order directed against the tax col
lectOr of Walton county. which was
granted This bill of complaint sets
forth that the complainant made re-
turn to the tax assessor of the above
named county of all property situated
in Walton county, which had a valua-
ton Of S92. 0S2 %. that subsequently,
the tax assessor increased the assess
ment TO $153.jl0 without the consent
of the complainant. and that the
right of entering complaint 10 the
Board Of County Commissioners was
denied, the board passing a resolution
the nffart that had
ton where the assessment had been
increased by the tax assessor. and
only where the board had raised the
valuation. his, the bill of complaint
contends, is against the constitutional
rights granted by the United States.
and that the tax assessment laws of
Florida are therefore unconstitutional
The Bill of Complaint.
The bill of complaint in full is as
follows:
In the circuit court Of the United
States. in and for the Fifth circuit,
Northern district of Florida.
Jackson Lumber Company. a cor
nOratiOn. incorporated and doing bust
ness under the laws Of the State Of
Alabama. complainant, vs.. Charles F.
Turner. tax collector. respondent.
To the Honorable Judge Charles
Swayne Judge OF Inc Fifth Judicial
Circuit court Of The United States.
Northern District OF Florida
Now comes said complainant Jack
son Lumber Company, d corporation
incorporated and doing business under
the laws of the state Of Alabama, hay
ing its principal Office at Lockhart
state of Alabama. and brings This
its bill Of complaint, against Charles
Turner COLLECTOR in
the county Of Walton, state Of Flor
ida, whose residence is in the Town
Of DeFuniak Springs. county of Wal
ton. state of Florida. and pegs leave
to represent unto this honorable court
as follows, to-wit:
l. That your complainant is The
owner in fee simple of certain parcels
of real estate, situated, lying and
being in the county of Walton, state
of Florida, all or which is particularly
described in exhibit A attached
hereto and prayed 10 be made part
hereof for every necessary and legiti-
mate purpose: that just after the first
day of JanuaTv- \. D., 1893, your
complainant mac an itemized tax re-
turn of its IlCPCTty so situated and
being in said county and state, a
copv of which tax return is attached
hereto and marked exhibit A as
aforesaid. and delivered the same tc
D. A. ellis, tax assessor in and FOL
said county and state for the year A
D. 1905: that in accordance with said
itemiZed tax return. so made and de-
Hyered unto the said tax assessor, the
aggregate valuation of said real
estate was the sum of s92. 0S2 90, tha'
subsequent TO the delivery Of salt