The Key West citizen. [volume] (Key West, Fla.) 1879-current, 1941-05-14

mend that an assessment of two
percent be levied against all of
these special funds as a partial
reimbursement by them for their
expenses paid out of the general
revenue fund.
1.-The second measure which !
suggest as means of strength
ening the general revenue fund
is the levy of a new and added
occupational license tax of $40
for every $1,000 Yof yinXentery
carried by the retail merchants
of Florida, with an exemption of
the first $1,000 of stock in the
case of each store. Such a tax
will not lay on any store bur
den nearly SO heavy as the pres-
ent gross receipts tax. Further
more, it will cause the large
stores which carry heavy stocks
on hand to pay in proportion to
the stock carried, which gets
away in some degree from the in
adequacy of the occupational IL
cense taxes levied under subdi-
vision A of the present so-called
"chain store tax act. The oc-
cupational license levy now
forming a part of that act would
continue to go to the schools in
an amount which is relatively
definite and certain as proven
by past experience under the
act-about 100000 a year.
Tax Structure Changes
81 should like now to recon-
mend changes in the tax. strnce
ture, largely applicable to the
counties, which / believe will fit
the changed 1condHsQn resulting
from the abolition Of state ad
vaIorem taxaaSnn Heretofore
the state has rticJpated in the
proceeds of taxes levied against
real and tangible personal prop
erty. AS a participant it. had a
direct selfish interest in any
property tax collected, and
hence it naturally assumed much
expense as well as responsibility
in the intricate process of col
lecting such taxes. 1t furnished
the assessment rolls and collec-
tors books and receipts, paid
for advertising the delinquent
tax lists, paid county assessors
for their services in assessing
taxes against lands. bought in by
the state, actually bought in"
or took title, by law, to tax sale
certificates on all tax delinquent
lands for which there was no
private purchaser, paid tax col
lectors their fees for issuing
such tax certificates. and in gen.
eral furnished much of the ma
chinery and paid much of the
overhead costs of administering
the entire delinquent tax system.
All this has ceased, beginning
this year.
"And so ! will discuss, as brief
ly as possible, five Suggested
new laws and one proposed con-
stitutional amendment providing
for sad valorem taxation in the
counties, which represent in spe-
cific form several of the recon-
mendations of the Tax Inquiry
Council of Florida.
THE first bill provides for
fair and uniform assessment and
for strict and equitable collec-
ton of taxes on real estate. Uni
form assessment procedure and
valuation is the first objective.
Material increases in valuation
will be- practicable in counties
where the valuations have been
lowest and full cash assessment,
as now provided by law, will be
in order on the 1912 rolls.
This bill contains the pro-
vision that the holder of a tax
certificate may apply for tax
deed after period of one year,
except in the case of a home
stead on which the minimum
time would be two years.
THE bill fsrJher provides that
the purchaset Ehes given the right
Of immediate possession after
acquiring tax deed. Mere ir-
regularities in assessment or col
lection machinery VIII consti-
tute no defense against a tax
deed, and the only legal defenses
will be that the tax was paid,
that the property was not sub
ject to taxes or that the property
had been redeemed prior TO is
suance of the deed.
Homestead Defined
THE second measure is design
ed to avoid continued abuses
which have become prevalent in
some of our counties where such
buildings as apartment houses,
hotels and business establish
ments are now enjoying home