State Ex Rel. Rogers v. Sweat

(concurring). — The Constitution provides that “no tax shall be levied except in pursuance of law.” Section 3, Article IX.

A tax being a definite and certain pecuniary burden imposed by law upon persons or property for governmental purposes, the subject and amount or rate of the tax should be prescribed in definite, unequivocal, .express words of a duly enacted statute, otherwise there would not be a definite and certain tax levied in pursuance of law as required by the Constitution, but the tax would depend upon the demands of the collecting agencies.

A mortgage upon realty in Florida is not…