The Ocala banner. (Ocala, Marion County, Fla.) 1883-194?, 1911-09-15
AUTOMOBILES WILL NOT HAVE
TO PAY A SPECIAL TAX

Marion County, Florida, Respond
ent-Petition for Habeas Corpus.
Judgment of the Court
From a conviction and sentence
charging the defendant that che the
said John H. Spencer, who was then
and there the owner of certain auto
mobile of thirty horsepower, did use
the same on the public highways of
Marion county, Florida, as the owner
thereof, without charge, which said
automobile the said John H. Spencer
operated in the state of Florida more
than fifteen days subsequent to Au-
gust 5, 1911, which he the said John
H. Spencer did operate without paying
the license tax thereon of ten dollars
the defendant applies for discharge on
habeas corpus alleging that Chapter
1922 of the Laws of Florida approved
June 8, 1911, insofar as the same seeks
to create a liability against the owner
thereof who operates the same with
out charge is unconstitutional and
void.
Upon the examination of witnesses
before the court at the hearing,
Mr.. w. L. Colbert, the tax collector
of Marion county, testified that the
only fees of charges for the issuance
of the license was one and a half per
cent for the state and one and a half
per cent for the county, of the amount
collected.
Mr.. ]. P. Galloway, the sheriff of
Marion county, testified that there was
no supervision required by the sheriff,
and that he made no other eXamina-
ton or inspections than he did in
eases of other carriages, buggies and
wagons and that he was not advised
of any law that created any duty upon
him, or obligation to look after auto
mobiles any more than any other We
hicle operated upon the public roads
in the county.
It is contended by the petition that
the act is unconstitutional and void
for the following reasons, to-wit:
l. That the act seeks under the
revenue purposes;
2. That it creates a duplicate tax
alton;
8. That no license or privilege is
granted, and that none could be grant
ed, to use the public roads, such right
being one open to all, subject to
proper regulations;
4. That it seeks to impose on one
mode of travel a tax not imposed on
other modes of travel on the highways
which is unequal and not uniform in
it's application;
5. That the title of the act is de-
fective;
6. That there is no right in the
county collector to issue a license, be-
cause the constitution provides that
all license shall be issued by the coun-
ty judges;
Z. That all taxes must be collected
by levy and sale, and not by fine and
imprisonment;
s. That such act is not a valid ex-
ercise of the police power of the
state.
We are not concerned with the por-
ton of the act relative to automobiles
for hire, but only that portion of the
act which provides that when an auto
mobile or other motor driven vehicle
when used by the owner thereof with
out charge, such owner shall pay a
license tax provided by the act.
supervision of the vehicles, the ex-
animation of any applicant as to his
qualification, or regulation in amy
manner whatever. 1t is a charge for a
mere privilege or permit to use the
public roads and highways by the own
ers of automobiles without any regu-
lation, and without regard to the abil-
ity, qualification or fitness of the OPP
orator or applicant for license.
1t is evident from an inspection of
this statute that the protection of the
public was manifestly not the purpose
and object of the law, but it was sole
ly for the purpose of raising revenue.
The mere fact that the amount
charged for this license augments the
treasury will not of itself make it a
tax, nor will the disposition of the
fee alone determine that fact, but the
whole act must be considered. 1t is
competent for the legislature to pass
laws regulating the speed, the quail
fications of persons operating such
motor driven vehicles when operated
on the public highways, and for the
inspection, examination, supervision
and regulation thereof, or licensing
them, for it cannot be doubted that
the state has the right to regulate the
method by which the public shall use
the public highways, but they cannot
under the preteXt or device of a
license pass an act clearly for the
raising of revenue, and this act under
consideration makes no provision for
any supervision or regulation of the
vehicles.
Chapter 5437, Laws of Florida, 1905,
being San act to regulate the running
of automobiles and motor vehicles on
the public roads and highways in the
state of Florida makes provision for
issuance by the secretary of state of
certificate and for the regulation of
the vehicles, and provides for the re-
cord, sale and exchange, and regu-
lates the speed of automobiles. but
the act under consideration provides
nothing whatever excepting for the
levying of license tax or fee for the
mere privilege of operating on the
public roads and highways in this
state.
1 am of the opinion that this portion
of the act which seeks to charge the
owners of automobiles, using the same
not for hire, a license, is a mere de-