State Ex Rel. Harrell v. Cone

Brown, J

(concurring specially with Mr. Justice Buford) .—Funds raised by taxes levied and collected for one purpose cannot be derived to another purpose without valid legislative authority so to do. Such funds are held in trust by their custodian or custodians for the purpose for which the taxes were levied and collected. Oven v. Ausley, et al., 106 Fla. 455, 143 So. 588.

The Constitution prohibits the Legislature from passing any special or local laws regulating the jurisdiction and duties of any class of officers, except municipal officers. Art III, Section 20.

As to those matters with…