Cotten v. County Commissioners
Supreme Court of Florida
Appeal from Leon Circuit Court sitting in Chancery. Appellants filed their bill for an injunction to restrain the County Commissioners of Leon County from levying and collecting a tax imposed by them to meet an instalment of stock subscribed by the County in the Pensacola and Georgia Bailroad Company. On presenting the bill, an injunction was granted, which however, was dissolved on the coming in of the answer, and the bill was dismised.
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Appeal from Leon Circuit Court sitting in Chancery. Appellants filed their bill for an injunction to restrain the County Commissioners of Leon County from levying and collecting a tax imposed by them to meet an instalment of stock subscribed by the County in the Pensacola and Georgia Bailroad Company. On presenting the bill, an injunction was granted, which however, was dissolved on the coming in of the answer, and the bill was dismised. The question presented by the pleadings for the decision of the Court, is, whether the General Assembly has the constitutional power to confer upon counties…
1Dissent
BALTZELL, C. .L,
delivered the following dissenting opinion:
Differing with the majority of the court in their views expressed in this case, I proceed to give the reasons that operate with me for holding the adverse opinion. The county of Leon has imposed a tax to pay a subscription of stock to this company, which is complained of as unconstitutional. By express provision of the Constitution, the principles established in regard to State taxation are made to apply to the counties when imposing [taxes. Art. 8, sec, 4, Cons.
Those principles are declared to be “ equality and uniformity in the mode…
2Cases cited3 opinions
- Wilkinson v. LelandSupreme Court of the United States · 1829
- Judges of the Oneida Common Pleas v. People ex rel. SavageNew York Supreme Court · 1837
- In re BellowsU.S. Circuit Court for the District of New Hampshire · 1844