The Pensacola journal. (Pensacola, Fla.) 1898-1985, 1922-04-08
DECLARED INVALID
In SUPREME COURT
BY THREE TO TWO
Attack Made Upon Ground that
Bill Was Signed After Legis-
lature Adjourned.
DISSENTING OPINION BY
WHITFIELD AND WEST
Judge Phillips Says Contract
Work of Road Department
Will Be Taken Care Of"
Especial 70 The JeurnaIo


TALLAHASSEE, April with a
court divided three to two, the supreme
court early this afternoon affirmed the
order of the circuit court for Leon
county in the case of Ernest Amos. as
comptroller of the state of Florida, an
pellant, VS.. Shelton j. Gum, tndAYid-
ually ct al, appellee. The opinion is
by Chief Justice Browne and con-
CURED in by Justices Taylor and EFisI
Judge Whitfield filed dissenting
opinion, concurred in by Judge West.
Attorneys were Rivers Buford, attor-
ney general, and J. B. Gaines, assSs-
tant. for the appellant; c. NJ. Cooper,
Chas. P. and ]. j. G. Cooper of Jack
sonville, for appellee.
This was the case attacking the
validity Of chapter 8411 acts of 1921,
which imposed a license tax upon deal
ers in gasoline or other like products
Of petroleum, commonly referred to as
the gasoline tax bill, or house bill No,
702. The attack upon the bill was
made mainly upon the ground that it
was signed by the presiding officers
and other officers of the two houses
after the sine die adjournment of the
legislature.
The majority opinion holds that the
signatures of the presiding officers OF
the two houses must be affixed tc
bills which have been duly passed be-.
fore the legislature adjourns sine die
and that such presiding officers have
no authority to- sign bin after the
sine die adjournment of the Legislature
and that accordingly the bill in ques-
tion did not become law.
In a strong and exhaustive dissent
ing opinion Judge Whitfield gives his
reasons for a view contrary to that
taken by the majority of the court, and
this dissent is concurred in by Judge
West.
The law in question provided that all
moneys derived from this tax should
be paid into the state treaDury TO the
credit Of the state road license fund
and used for the construction and
Of state roads as provided
by law. Under its operation the state
was receiving for it's roads approx
mately one half million dollars annual
ly
Judge Phillips, chairman of the
state road department authorized the
following statement in connection with
the decision:
"The contract work of the state road
Will be taken care Of. Ev-
erybody interested in that work may
rest assured that there viii be suffi-
cient funds to carry out these con-
tracts. Some days ago ordered the
clerical division to make me tabu-
Iation Of all the outstanding contracts
and the engineers to make me a close
estimate of the amount necessary to
complete these contracts and also all
other work in course of construction.
This tabulation is now being made and
as soon as 1t Is completed we will
make a close calculation as TO the re-
sources of the department and wild
then determine just what work outside
Of the contract work can be UNDER
taken"
Immediately after the decision be-
came known rumors Of an extra ses@
sion Of the legislature became rife. In
,uiry at the office of the governor dis
closed that he had been indisposed and
confined to his home all day and his
atI1TuQe on LHe SuDJoS1 SOAN ANN ~
learned.
In an interview with the state comp
troIler 1t developed that the law from
It's inception brought into the state
$4,000 monthly which
Ia recent months has been increased
TO about $4,000 per month. He also
declared that the amount collected
was steadily increasing from month to
month and he believed would even
.ualiy reach an amount in the neigh
Dorhood of $750,ooo per year. The
also pointed out that the
law carries no provision for refund
and his belief that the iegislature
would not see fft 70 provide for such
: refund since the result would be
zratuAous bonus 20 the oil companies
which have already passed the tax on
The gasoline consumer. It developed
that the last payment under this law
was made this morning some hours
before the opinion was filed In the sa"
oreune court.
AS to the possibility OF refunding ths
u,oDeva already collected the attorney
general said:
ssrhe money that has been collected
has been transferred to the stats
treaaurer and has been consumed Ia
road work for which it was to be ap-
Dlied and there is no way for 1t to be
refunded except upon authority of
relief bill passed by the legislature, if