The Ocala evening star., 1920-10-12
BURFORD's OPINION
ON. THE AMENDMENT

Mr.. r. A. Burf0rd Of this city is
recognized as one of the foremost
lawyers of Florida. In the following
he. presents an opinion on the bond
amendment that every voter should
carefully study:
Editor Star: Pardon me for but
ting into the discussion which you are
so ably handling in opposition to the
proposed constitutional amendments
relating to bonding for good roads,
but there is one feature which, so far
as know, has not been mentioned in
the public press or discussed.
Some of the advocates of the
amendment are industriously circulat-
ing propaganda in localities where
they think it most effective to the eff
feet that. if the amendment carries,
the contemplated bond issues aggre-
eating twenty million dollars will be
paid off in full, principal and inter-
est, by heavy license tax on motor
vehicles, that no other form of taxa
tion will be resorted to, and that the
owners OF motor vehicles, in consid-
Grafton of the increased license tax,
would be exempt from the payment Of
any ad valorem or property tax on
such vehicles.
Here we have the sop to catch the
votes of those who would not be af-
fected by the heavy license tax, with
the assurance that they would have
good roads without taxation, and to
catch the votes of owners of motor
vehicles, with the assurance that such
vehicles would be exempt from the
ordinary property tax. Like the
negro's coon trap, the propaganda is
set to '.catch 'em comm and a
gwine"
It will be interesting to have these
advocates explain how they propose
to overcome section / of article 9 of
the constitution as follows:
"Section I. The legislature shall
provide for a uniform and equal rate
of taxation, and shall prescribe such
regulations as shall secure a just
valuation of all property, both real
and personal, excepting such property
as may be exempt by law for munic-
ipal. educational. literary, scientific,
religious or charitable purposes
The proposed exemption of motor
vehicles from general taxation GER
tainly could not be for any of the
purposes specifically mentioned in the
constitution
Possibly few second hand "fiiv-
vers," not exceeding two hundred dol
lars in value, might lawfully escape
under section 9 of article 9 of the
constitution, which provides:
@Section 3. There shall be exempt
from taxation property to the value
Of two hundred dollars to any widow
that has family dependent upon her
for support, and to every person that
has lost limb, or been disabled in
war, or misfortune
If the constitutional amendment is
adopted and those who are dissent
mating this deceptive propaganda
should appear before the judiciary
committee OF the house and senate,
urging a favorable report on any bill
specifically exempting motor vehicles
from taxation, / apprehend that such
committees would say, in substance:
'The legislative hands are tied by
section of article 8 of the constitu-
ton, and the proposed plan cannot be
carried into effect"
If such should not be the case. and
the legislature should pass such an
exempting act, the governor would no
doubt feel constrained to vaf0 tha
measure as in violation of organic
law.
Our supreme court. in case of
Jackson VS.. Neff. ga Florida, page
326, made the following declaration
.of elementary principles, in the third
and fourth head notes.
"S The levy of an ad valorem tax
upon property, and also license or
occupation tax for the use of the
same property is not double taxa
tion.
a. A license fee is not a tax with
ir the meaning of the provisions of
organic law recurring uniformity of
rates and just valuations Of property
for the purpose of taxation.
\ | predict that. if the amendment
carries, any bonds that may be is
sued in pursuance thereof viii pledge
the faith. credit ard taxable resources
Of the state for the payment of the
principal and interest.
Very respectfully,
r.. a. Burford