Smith Bros. Inc. v. Williams

I concur in the opinion prepared by Mr. Justice WHITFIELD on rehearing.

In Horton v. Kyle, 81 Fla. 274, 88 So. R. 757, the original Act was void ab initio because it was a special or local law and notice of intention to apply for its passage, as mandatorily commanded by the Constitution, had not been given. Therefore, the Act never came into existence for any purpose. It was utterly non-existent. It was held that no administrative assessments could be made "pursuant" to a law that never had any existence, consequently the purported assessments were equally as non-existent as the statute and…