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LAWS

OF THE

STATE OF FLORIDA.

ADOPTED BY THE LEGISLATURE OF FLORIDA,

AT ITS FIRST SESSION, 1887,

UNDER THE CONSTITUTION OF A. D. 1885.

CHAPTER 3681-[No. 1.]

AN ACT for the Assessment and Collection of Revenue.

Be it enacted by the Legislature of the State of Florida:
SECTION 1. That all property, real and personal, in this State,
not hereby expressly exempt therefrom, shall be subject to tax- ation.
ation in the manner provided by law.

Subjects of tax

SEC. 2. Real property shall, for the purpose of taxation, be construed to include land, and all buildings, fixtures and other Real property improvements thereon, and the terms land and real estate, when define

used in this chapter, shall be construed as having the same

meaning as the term real property.

SEC. 3. The terms personal property and personal estate, as

used in this chapter, shall have the same meaning, and shall, Personal prop for the purpose of taxation, be construed to include all goods erty defined. and chattels, moneys and effects; all boats and vessels, whether

at home or abroad; all debts due or to become due from sol

vent debtors, whether on account, contract, note, or otherwise; all public stocks or shares in all incorporated companies.

SEC. 4. The following property shall be exempt from taxa- Exemptions

tion:

from taxation..

1887

Definitions.

"Money."

"Credits."

1st. All property, real and personal, of the United States and of this State.

2d. All public property of the several counties, cities, villages, towns and school districts in this State, used or intended for public purposes, except lands bid off for taxes for the use of any of said counties, cities, villages, towns or school districts.

3d. The property of all literary, benevolent, charitable and scientific institutions within this State as shall be actually occupied and used by them solely for the purpose for which they have been or may be organized, but property of such institu tions which is rented, and the rents, issues and profits only used by such institutions, shall not be exempt from taxation; nor shall any property held by them as an investment or for speculation be exempt from taxation.

4th. All houses of public worship, and the lots on which they are situate, and the pews or slips and furniture therein; every parsonage and all burying grounds, tombs and rights of burial; but any building, being a house of worship, which shall be rented or hired for any other purpose except for schools, shall be taxed the same as any other property.

5th. All public libraries, and the real and personal property belonging to and connected with the same, consisting of the li brary itsult and real and personal property held for the actual astard occupation of such library only, and not for rent, prph or speculation.

Bth. All property, real and personal, held by and belonging to any agricultural society in this State, and used exclusively for the meetings or exhibitions of such society, which now is or may hereafter be lawfully organized in pursuance of law.

7th. There shall be exempt from taxation property to the value of two hundred dollars to every widow dependent upon her own exertions, that has a family dependent upon her for a support, and to every person that has lost a limb or been disabled in war or by misfortune to that extent that disqualifies him from the performance of manual labor.

SEC. 5. The term money or moneys, whenever used in this act, shall be held to mean gold and silver coin, United States Treasury and bank notes, and every deposit which any person owning the same or holding in trust and residing in this State is entitled to withdraw in money on demand. The term credits, whenever used in this act, shall be held to mean and include every claim and demand for money or other valuable thing, and every annuity or sum of money receivable at stated periods, due or to becoine due. The term parcel of real "Parcel of land" property, and parcel of land, whenever used in this act, shall each be held to mean contiguous quantity of land in the possession of, owned by, or recorded as the property of the same

1887

"Singular and

claimants, person or company. Every word importing the singular number only may extend to and embrace the plural number; and every word importing the plural number may be ap- plural" plied and limited to the singular number; and every word importing the masculine gender only may be extended to and ap- "Gender." plied to females as well as males. Whenever the word "oath" is used in this act it may be held to mean affirmation, and the word "swear" in this act may be held to include affirm.

"Oath."

"Swear."

sessed.

SEC. 6. All the lands shall be assessed in the county, town or city in which the same shall be, and the real estate of in- Lands, where corporated companies liable to taxation shall be assessed in and how asthe city, county or town in which the same shall be, in the same manner as real estate of individuals, and may be returned and sold in the same manner as property owned by individuals, and all lands shall be assessed at their full cash value.

property of Re

SEC. 7. All property held by any religious society, the rents, issues and profits of which only are used for religious or educa- Assessment of tional purposes, or as an accumulating fund, or for other uses ligious societhan religious worship or educational purposes, whether per- ties. sonal or real, may be assessed to the Treasurer of such society, and shall be assessed and taxed in the county where the property is situated, unless exempted by special law.

Taxation of

SEC. 8. The owner or holder of stock in any incorporated company or corporation, which is taxed on its capital, shall stock." not be taxed as an individual for such stock.

licenses.

SEC. 9. No person shall engage in or manage the business, profession or occupation mentioned in this section, unless a Occupational State license shall have been procured from the Tax Collector, tax and licenses which license shall be issued to each person on receipt of the amount hereinafter provided, together with the County Judge's fee for each license of twenty-five cents, and shall be signed by the Tax Collector and County Judge. Counties, incorporated cities and towns may impose such further taxes, of the County and city same kind upon the same subjects, as they may deem proper, when the business, profession or occupation shall be engaged in or managed within such county, city or town; but they shall not impose any such tax on any business, profession or occupation not mentioned in this section, nor shall the tax imposed by such city, town or county exceed fifty per cent. of the State tax. No license shall be issued for more than one year, and all licenses shall expire on the first day of October of each year, but fractional licenses, except as hereafter provided, may be issued to expire on that day, at a proportionate rate, estimating from the first day of the month in which the license is so issued. And all licenses may be transferred, with the approval of the Comptroller, with the business for which they ne

Transfer of li censes

1887

Hotels

and boarding houses.

were taken out, when there is a bona fide sale and transfer of the property used and employed in the business as stock in trade, but such transferred license shall not be held to be good for any longer time or any other place than that for which it was originally issued:

1st. Keepers of hotels or boarding houses having accommodations for one hundred or more lodgers or boarders, one hundred dollars ($100); with accommodations for fifty to one hundred lodgers or boarders, twenty-five dollars ($25); with accommodations for twenty-five to fifty lodgers or boarders, ten dollars ($10); with accommodations for fifteen to twentyfive lodgers or boarders, five dollars ($5); public eating saloons Saloons and res- or restaurants, having accommodations for seating twenty persons or more, twenty dollars ($20), and those less than twenty, five dollars ($5). Accommodation for lodgers shall be conDefinition of ac- strued to mean the number of beds habitually kept for such lodgers, and not the number of rooms contained in the house.

taurants.

commodation

for lodgers.

Billiards and pool tables.

Alleys, rinks and shooting galleries.

2d. Keepers of billiard tables, ball pool tables, or other tables where billiards or pool of any kind is played, when such tables are kept for other than private use, shall pay in each county and for each table a license tax of fifteen dollars ($15), and all keepers of bowling alleys, skating rinks and shooting galleries, when kept for other than private use, for each alley, rink or gallery, shall pay in each county and for each alley, rink or gallery, a license tax of fifteen dollars ($15). Provided, That the license for billiard tables outside of and disconnected with a bar room or its proprietors, shall pay a tax of five dollars ($5).

3d. Dealers in spirituous, vinous or malt liquors shall pay a Liquor dealers. license tax of four hundred dollars ($400) in each county for each place of business; and dealers paying the same and receiving a license therefor shall be authorized to sell spirituous, vinous and malt liquors, or any of such liquors; but neither spirituous, vinous nor malt liquors shall be permitted to be sold unless said license tax is first paid, and a license therefor first taken out. Distillers of spirituous liquors shall pay a license tax of three hundred dollars ($300) in each county for each place of business; Provided, That no license shall be issued Provision as to to any person to sell or distil spirituous, vinous dr malt liquors certain districts in any county or election districts where such sale has been prohibited in pursuance of the Constitution and laws of this State.

Distillers.

prohibition in

Definition of liquor dealers.

Any person who shall sell spirituous, vinous or malt liquors, or any preparation composed in whole or in part of such liquors, shall be deemed a dealer in spirituous, vinous or malt liquors within the meaning of this act; Provided, further, That druggists may sell such mixtures as are made officinal in the United

States Dispensatory without being required to take out a license 1887 to sell spirituous, vinous or malt liquors.

Dealers in spirituous, vinous or malt liquors who carry on or Liquor dealers conduct the business on any boat or vessel, in this State, shall on boats. be required to take out one State and county license for each boat or vessel in which the business is carried on, which shall be taken out in the county where the principal business of such boat or vessel is located, and which license shall authorize them to sell liquors anywhere along their line of travel; Provided, That if they sell liquors to other persons than the passengers and crew of such boat or vessel at any stopping point or landing in any other county than the one in which they obtained license, they shall be subject to the license required to be paid by liquor dealers in such county, city or town at which they have stopped or landed. When the principal

business office of such boat or vessel is not located in the State of Florida, the license herein required shall be taken out in that county in which they first engaged in the business of selling liquors.

store-keepers

4th. Merchants, storekeepers and druggists shall pay a license Merchants, tax of ten dollars in each county and for each place of business; ; and druggists. Provided, That this section shall not be so construed as to in- Farmers exclude farmers that furnish supplies to their employees and cepted. croppers only; manufacturers of tobacco or cigars, who shall employ more than three workman, shall pay a license tax of ten Tobacco and cidollars for each factory, establishment or place of business in ers. each county.

gar manufactur

Sewing ma

5th. Sewing machine, lightning rod, and insurance agents, shall pay in each county a license tax of ten dollars ($10); and chine and insueach insurance company doing business in this State shall pay rance agents. to the State Treasurer two hundred dollars annually before it shall transact business in this State. Any insurance or sewing machine agent neglecting to pay the license provided for in Insurance comthis section, or who acts as agent for any company before it panies. has paid the above tax payable by such company, shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be punished by a fine of not more than fifty dollars nor Penalty. less than twenty-five dollars, or confined in the county jail not exceeding six months; and any person, or persons, who shall negotiate, seek, secure, or transact any insurance, or business Definition of Infor any insurance company or agent, shall be deemed an in- surance Agent. surance agent within the meaning of this act; Provided, That any merchants keeping sewing machines for sale as other merchandise, shall be considered sewing machine agents under this act; Provided, That this sectionshall not be construed to prohibit any one from insuring his own property in any foreign insurance company.

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