The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1913-02-07
WANTSOP |N|ON
AGAINST BANKS
COMPTROLLER ASKS ATTORNEY
GENERAL WEST TO ADVISE HIM
NATURE OF PROPERTY LAW
FULLY AssEssARLE.
sPrc1AL no rHE JouRNAL.


Tallahassee, Fla, Feb. Sit ap-
| pears that there has been no author
itatfve determination as to what is
the proper construction Of the laws
Of this state as to the nature and
character of the property which is
lawfully assessabie against banking
concerns doing business in Florida.
Tax assessors Of the different coun-
ties have acted upon different con-
structions Of the numerous sections OF
| the statutes applying TO this import
ant matter. and the absence Of a clear
| legal determination as to what a bank
should pay taxes upon has led to con-
siderable confusion and misunder-
standing, much of which has been
brought to the attention of the comp
troller Of the state, Hon. w. v.
Knott.
In order to get the matter author
itatively settled and secure a basis
of uniformity Of action to be followed
by all tax assessors Of the state.
Comptroller Knott today addressed
the following communication to At
| torney General T. F. West asking his
official Interpretation Of the law at
| fecting assessments upon banks for
! purposes Oh
"Comptroller's office, state of Florida,
Tallahassee, Feb. 5, 1918. Hon. Thos.
F. West, Attorney General. Capitol
Dear Sir: There appears to be a
difference Of opinion as to the con-
struction of the various provisions Of
| law relating to the taxation of the
property of banks. bankers, banking
and trust companies as will appear
r. T4I1
tax assessor of Alachua county, and
the letter OF Mr.. ]. H. McCuilers, tax
assessor of Suwanee county, herewith
inclosed Mr.. Dell seeks information
as to the assessment OF property Of
a state banking company, and Mr..
McCullersj desires advice as to the as
banking association.
In addition to the general direc
lions contained in the revenue law as
to the assessment of real aid per-
sonal property. your attention Is re-
spectfuuy invited to certain special
provisions of law relating to the tax
alton of the property of corporations
and of banks. bankers, banking and
trust companies, firms or associations
of any kind, receiving money or other
values on deposit as contained in the
following provisions of law: Sections
2719 to 1922 of the general statutes of
Florida: Sections 8, 6, 8. 9, Is, and 40,
of chapter $685., of the laws Of Flor
ida.
sections IS, II, IS. 10, 20. and 90.
of chapter 1895, of the laws of Flor
ida, relate to the powers and duties
of tax assessors in the assessment of
all real and personal property sub
ject to taxation.
I'm order to secure uniform action
or the part of the tax assessors. I
respectfully request that you define
the nature and character Of the prop.
erty that is to be assessed to Banks,
| bankers. banking firms or brokers, or
associations of any kind that receive
money, or other values of any kind
on deposit" including banking and
trust companies, and national banking
associations.
yours very truly,
wv. v. KNOTT,
Comptroller"
It is understood that Attorney Gen
eral West proposed to go into the
questions involved very carefully and
| thoroughly, and undertake to give the
comptroller an opinion which will set
at rest all misunderstanding and con-
| fusion which may now exist as to the