The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1912-09-15
ATTY. GENERAL
WRITES ABOUT
TAXEXEMPT|ON
NEW LAW WOULD HAVE TO BE
ENACTED BY THE LEeIsLA-
TuRE BEFORE THIS CITY COULD
EXEMPT NEW ENTERPRISES.

Referring to the question OF exempt
Ing new manufacturing enterprises
from taxation in order to induce them
to locate in Pensacola, Secretary Lee
land j. Henderson, of the Pensacola
Commercial Association, who has made
special study of this question and
who has communicated with the at
torney general of the state on the
subject, says:
The Pensacola Commercial Asso-
citation is investigating every possible
means of bringing new industries to
Pensacola and of improving the con-
dition of the industries now in the city
and vicinity
"A suggestion has been recently
made to the directors of the associa-
ton that Pensacola already had a pro-
vision in the city charter exempting in
dustrial plants from taxation under
certain conditions. With view of de-
termining whether or not this was pos
sible. a letter was addressed to the at
torney general Of the state. Upon the
subject, in reply. he writes as follows:
Your letter Of August 10th received
at this Office in my absence in which
you ask whether or not section of the
charter of Pensacola designed for ex-
empting certain industries from city
taxes for a number Of years Is valid
provision under the constitution Of
Florida
This is a matter that would call
for some considerable research and
while it would please me to assist you
and the Commercial Association in any
way could, yet realize that might
be usurping the functions of a city at
torney and thus might involve this Of
fee in a local matter wherein the law
gives the attorney general no authority
to advise.
Section 16 of article 16 of our state
constitution, upon this point, provides
that the property of all corporations,
except charitable or religious institu-
tions, schools, municipal, etc., and q
ship canal across Florida, should one
be built. shall be subject to taxation.
Article 8, section /, provides for a uni
form and equal rate of taxation and a
just valuation of all property, both real
and personal. except such property as
may be exempt by law for educa tional
charitable, etc, purposes.
Article 8, section s. provides that
the legislature shall authorize the sew
or towns in the state to assess and
impose taxes for county and munich
pal purposes, and all property shall be
taxed upon the principles established
for state taxation.
In view of the above provisions of
our organic law, unofficially l would
say that there is doubt as to the valid
ity of that section Of the amended
cba ~ 80 ~
whether or not the legislature could by
valid enactment exempt such prop
erty.
I do not think the particular point
has ever been adjudicated by the Flor
ida supreme court In the case of City
of Tampa VS.. Kamnitz IT was held that
without valid legislative authority no
city or town has power to exempt tax
able property within its limits from
municipal taxation; nor can it bind
itself by contract either to forbear to
impose taxes on particular properly, or
to impose them only under given limi-
tations or on certain given conditions.
In view Of our constitutional pro-
visions above cited, / would suggest
that it might be best to have the city
attorney go thoroughly into the mat
ments to offer this inducement
Information also came to the asso-
citation that great industrial growth
had taken place in Vancouver, British
Columbia. Especially the cities of
Seattle and Tacoma in the state of
Washington were losing industries, ana
they were moving across the border
into the British Columbia city. With
q vie 1F nw%o s,,f,.
this, and with the idea that 1t might
be used in stimulating industrial
growth in Pensacola, a letter was adj
dressed to the Vancouver Board of
Trade. asking the means by which the
results were obtained. The following
is the reply:
In reply to yours of the 18th, In
which you favorably comment upon
our system of tax ton of manufac-
lures, / beg to state that we operate
what is called a single tax, which
levies a tax not on buildings but on
land, it paying all taxes. Many indus
tries are coming here from Seattle be-
cause business conditions are better
and every one more prosperous
The legislative committee of the
Commercial Association considered
meeting and recommended that they
be given to the public for discussion"
A LESSON FROM OUR ANCESTORS
In the good old fashioned days of
our grandmothers they depended upon
the roots and herbs of the field to re-
lieye disease.
Years have passed by, but science
has never been able to improve upon
the medicinal effects OF these same
roots and herbs which are Natures
cure for disease
Lydia E. Pinkham's Vegetable Com
pound, that successful remedy for
female ills, had it's origin in this way
and today tons of roots and herbs are
consumed annually in making it
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