The Pensacola journal., 1907-05-16

your complainant of due process of
law and being therefore, in violation
of the constitution of the United
States.
". That the assessment laws of
Florida require the tax assessor to
complete the assessment roll and TO
place his warrant thereon and 10 de-
liver the same to the tax collector
who, by virtue of said warrant so at
tached to said assessment roll, is au-
thOriZed, directed and required TO col
lect the taxes in accordance with
said assessment and TO advertise and
sell all real estate, or so much there
of as may be necessary. to pay the
taxes and costs assessed against the
same, of all those tax payers who
fail to pay in accordance with said
assessment roll; that after any sale
by the tax collector. he is directed
and required by said laws TO give
tax certificates to the purchasers at
said tax sale and thereafter. unless
the owners of the real estate so as
sessed and sold redeem the same
within two years, the clerk of the Cir
cunt court of the county in which the
real estate is situated is directed and
required bv said laws 10 make tax
deeds to all such purchasers. nOtwitn-
standing the fact that such action,
except in the one class of tax payers
above mentioned, namely, those tax
payers the valuation of whose real
estate shall have been raised by the
board of county commissioners, is au-
thorised to be founded upon an as
sessment made without notice to the
tax payer and without giving to the
tax payer the constitutional right to
be heard before the assessment be-
comes final. all of which is a trespass
upon the rights of your complainant
and in violation of the safeguard OF
the constitution of the United States,
which guarantees to every citizen due
process of law and the right to notice
and a hearing before condemnation
Of either person, or property.
V. That your complainant would
further represent unto your honor
that the assessment laws of Florida
provide that the tax assessor shall
receive certain commissions upon the
amount of taxes assessed: that by
said laws the compensation of the
tax assessor is required TO depend
upon the amount of the valuation OF
the property which he assesses, the
greater the valuation fixed by him
the larger the compensation without
limit: that the tax assessor. also, in
estimating the value of the real estate
to be assessed and taxed by him
under said laws of Florida is dis
charging q judicial function and dis
cretion: that. therefore. the said D.
A Gillis, as said tax assessor at the
time of assessing the real estate OF
your complainant. as aforesaid. was
disqualified to make such assessment
being. as he was directly and pecun-
! ENNHT limo r II
he made. all Of which deprived you:
Of due process of Law
and is, therefore. void, being, as II
is. in contravention of the provisions
of the constitution of the United
States and the state of Florida, which
guarantee to every citizen due process /
Of law.
VI Your complainant would fur (
ther represent unto your honor that /
the said d. A Gillis. as said tax as :
SCISSOR. did not assess the lands OF -
your complainant in accordance with ,
the tax return marked exhibit A, .
as aforesaid. made and delivered. as .
by your complainant unto .
said D. A. ellis. bur that he, as SAID
tax assessor. changed the descrlp-
ton of the several parcels thereof,
as will be particularly shown by ref .
erence TO exhibit B. aforesaid; that
the assessment Of said lands in the
manner and form in which the same
was made Dy said assessor was un-
and is void
VII. That your complainant would
further represent unto your honor
that the assessment laws of Florida
the assessor to place his
warrant upon the assessment roll and
TO deliver the same TO the tax collec-
TOT. who Is authorized TO sell the real
estate, In accordance with said as
SeSSment laws where the owners
thereof fail to nay the taxes IN ac-
cCrdauce Herewith, without auJhoTlZ-
ing or directing any person. or board,
TO hear complaints. or grievances
from any of the owners of the reaI
estate, except in the class OF tax pay
ers heretofore mentioned; that as 70
all other classes the assessment by
said ASSESSOR is equivalent 70 judg-
ment. far more summary in its pro
ceedings and effectual IN its enforce
ment: that the said assessment of
said lands of your complainant was
made without notice and without a