The Ocala evening star. [volume] (Ocala, Fla.) 1895-1943, 1915-11-23

for information.
that the re-issued warrants shall be
payable out of the same fund that the
warrants surrendered in lieu thereof
may be payable. The board of coun-
ty commissioners is required to can
eel the warrants surrendered imme-
diately upon the reissue of the war
dants in place thereof. The act fur
ther provides that the re-issued war
rants shall be incontestable and shall
be and become binding and valid OBJ
legations of the county.
1T is proposed that these warrants
shall be issued in denominations of
$1,000 each, and that the principal
shall be payable in substantially
equal annual installments on April /
of the years 1918 to 1888, inclusive,
without opposition of prior payment.
"The general statutes of Florida,
as contained in the compiled laws of
1914, secs. 781 ct seq, providing for
the issue of warrants, requires that
the warrants shall specify the fund
upon which the same is drawn, that
no warrants shall be drawn upon any
fund except that for which said fund
was raised; requires that each fund
shall be kept separate; and provides
that warrants may be presented to
the treasurer for payment, and if not
paid the treasurer shall endorse on
the warrant his reason of refusal for
non-payment, and shall pay such war
rants in the order of their presenta-
ton.
Chapter 6941 of the laws of 1915,
being an act to provide for the levy
of taxes for the years 1915 and 1916,
authorizes the board of county COM
missioners of every county to levy
taxes as follows: For the general
dinary and necessary expenses and
all extraordinary exnepditures of a
general nature not more than five
mills; for the fine and forfeiture fund
tax not more than two mills; for
the purpose of constructing. recon
structing, working and repairing, of
roads, bridges and ferries in such
county not to exceed eight mills; for
county school purposes not less than
three mills nor mort than seven mills;
| to pay the outstanding Indebtedness
of the county and the interes there
on, not more than four mills; for the
encouragement and protection of ag-
riiulture, not more than one-half OF
one mill
''The special act under which these
warrants are proposed to be issued
provides for an exchange of new war
rants for old warrants and does not
contain any specific authority for a
sale of the warrants but in the propo
sition made by the Commercial Bank
of Ocala to the board of county com
missioners there is condition that
prior to the delivery of the new war
rants, the board by appropriate pro
ceedings shall levy special tax OF
sufficient millage to produce ample
funds to retire said warrants, princi
pal and interest, at maturity. There
is nothing in the said special act, OIL
elsewhere in the statutes of Florida
so far as we have been able to find
which would authorize the board OF
county commissioners to make a pres
ent levy of taxes sufficient to retire
the proposed warrants, which wi ns.
gin to mature after 1916.
The constitution of Florida, Art 9
Sec. 8, provides that mo tax shall be
llevied except in pursuance of law
In pursuance of tke authority thus
conferred it has long been the Gus
tom, as we understand and as an ex
animation of the general laws of Flor
| ida indicate, for the legislature a
each biennial session to provide fol
1.-THE levy of taxes for state and county
purposes at certain fixed rates for the
ensuing two years, and, therefore, un
der such statutes here is no con
tinuing power to ley and c1llect the
taxes thus specified for moro than th5
lpresecribed time. Without statutory
authority, it IS our opinion that the
board of couny commissioners cannoi
i pledge to the payment of specified
warrants taxes to be raised beyond
| the time limited by the legislature
and if warrants are issued under the
i special act of 1915, and are not paiC
when they become due, the holder o.
such warrants might be obliged II
proceed by mandamus to compel tht
levy and collection of the necessary
taxes to pay the warrants under tht
provisions of the taxing laws as the.
exist at the time when the warrants
become due. Further, we find no re
strictions upon the board of count.