1887 Tax sale certificate to be evi dence of State's title when it purchases. missions. be commenced within four years after date of such sale; Provided, That infants, persons of unsound mind, or under guardianship, or imprisoned, may commence such suit or proceedings within three years after such disability shall cease. When a recovery is had by any person, or a corporation, of any land sold for taxes under this act, who has not prior to the sale paid the taxes thereon for which the land was sold, the person or corporation having such recovery shall pay to the party from whom recovery is had all the taxes he has paid upon the said land at the time of sale, and the redemption money thereupon, together with all taxes he has paid since said sale, with eight per cent. interest thereupon; also the value of all permanent improvements made upon said land bona fide. The amount due for taxes paid, redemption money and improvements upon the land to be found upon the trial or hearing when the recovery is had. SEC. 61. Where land is bid off by the Collector for the State, the tax certificate shall be issued by the Collector to the State, in the name of the Comptroller, and if the land is not redeemed or the certificate not sold by the State, the title to the land shall, at the expiration of the time for redemption, vest in the State without the issuing of any deed as provided for in other cases, and the certificate shall be evidence of the title of the State, and none of the provisions in this act providing for the issuing of a deed shall apply to such cases, unless the certificate has been transferred, and in all cases in which land or real estate has heretofore been sold and purchased by the State, and the certificate has not been sold or the land or real estate not been redeemed, and the time for redemption has passed, it shall not be necessary for the State to procure a deed, but the title shall be held to be in the State, and the certificate shall be evidence of the title of the State. SEC. 62. The Assessor of Taxes shall be entitled to receive Assessor's com- the following commissions upon the amount of taxes assessed, excluding errors, to-wit: On the first thousand dollars, ten per cent.; on the next two thousand dollars, five per cent.; on the next ten thousand dollars, two per cent.; on the balance, one per cent.; which shall be allowed him by the Comptroller and paid to him by the Treasurer as other Comptroller's warrants are paid, and the Assessor shall receive the same rate of commissions for assessing the county tax, to be allowed by the County Commissioners and paid by the County Treasurer. When the tax book is received by the Comptroller from the Assessor, examined and found to be correct, then the Comptroller shall issue his warrant for four-fifths of the amount of commissions due the Assessor, reserving the payment of the remaining one-fifth until a report of errors and double assess 1887 ments is approved by the County Commissioners, as provided in section 43 of this act, and copy thereof filed with the Comptroller, and the County Commissioners, in their settlement with the Assessor, shall proceed in the same manner. This compensation shall apply to the assessment for the present year. SEC. 63. The Tax Collector shall be entitled to commissions upon the aggregate amount of State taxes, including Collector's comlicenses, collected by him as follows: On the first thousand missions. dollars, ten per cent.; on the next two thousand dollars, five per cent.; on the next ten thousand dollars, two per cent.; on the balance, one per cent.; and he shall be allowed the same rate of commissions for collecting the county tax. The commissions for collecting the State taxes shall be audited and allowed by the Comptroller and paid by the Treasurer upon warrant therefor, and the commissions for collecting the county taxes shall be audited and allowed by the County Commissioners. This compensation shall apply to collections of the assessment for 1887. SEC. 64. An act entitled an act for the Assessment and Collection of Revenue, approved March 5, 1883, and the amend- Repeal. ment thereto, approved February 12, 1885, is hereby repealed; Provided, That nothing in this act shall be so construed as to impair the validity of any assessment of taxes assessed prior to the first day of January, 1888, nor of any proceedings had or done, or that may hereafter be had or done, by any Collector for the collection of any taxes assessed before that time; and, provided further, that as to all violations of any penal provisions of said act, approved March 5, 1883, heretofore committed, the said act shall remain in full force and effect, and all such offenders against the same shall be prosecuted and punished the same as if this statute had never been enacted. Approved June 13, 1887. CHAPTER 3682-[No. 2.] AN ACT to Provide for the Levy of Taxes for the Years 1887 and 1888. SECTION 1. That for the purpose of securing an equal and uniform rate of taxation, and to pay the appropriations for the current expenses of the State for the years 1887 and 1888, and for the general school fund, and for the interest on the bonded debt for said years, there shall be levied upon the real and personal property of the different counties for the year 1887 a tax of four and one-half mills upon the dollar, and for the year 1888 a tax of four and one-half mills upon the dollar; Levy for State schools and infor 1887, 1888. expenses, terest on bonds 1887 Reduction authorized. purposes. tracting indebtedness. Provided, That if the Governor shall discover, from the aggregate assessment of the property of the State and from other sources of revenue, the reduction of the four and onehalf mills State tax of either or both of said years will be justified, he is hereby authorized to reduce the same as low as he may deem advisable, and he is hereby empowered to instruct the Tax Collectors to collect only such reduced tax as he may fix as aforesaid. SEC. 2. The Board of County Commissioners of every Levy for county county, at a meeting for correcting and reviewing the county assessment, shall immediately thereafter ascertain and determine the amount of money to be raised by tax for county purposes, including the current expenses, interest on bonded debts, bridges and county buildings; and to meet the expenses they are hereby authorized to levy a tax of not more than five mills on the dollar on the real and personal property of the county, and every such determination and levy so made shall be entered at large upon the records of the Board of County Commissioners, and no county shall levy a greater amount for any Limit as to con- purpose than five mills for county purposes; and any indebtedness contracted by the County Commissioners of any county in excess of the said amount shall be null and void, and no suit shall be prosecuted in any court in this State for the collection of the same; Provided, That the County Commissioners of each county shall levy a tax not to exceed five mills nor less than three mills on the dollar on the real and personal County school property of the county, for county school purposes, such tax to be estimated by the County School Board and submitted to the Board of County Commissioners for their approval or disproval, and the County Commissioners shall have power to increase or lower the estimate so made within the above limits; Provided further, That the County Commissioners of any county may levy an additional tax not to exceed four outstanding in- mills on the dollar each year to pay any outstanding indebtedness and interest thereon; Provided, That nothing in this act shall be so construed as to prohibit any county wishing to erect a court house or jail from levying the amount of special taxes now allowed by law for that purpose. tax. Four mills authorized for debtedness. Sinking fund SEC. 3. That the levying of a tax for the raising of a sink ing fund for the ultimate redemption of the bonded debt of tax suspended. the State is hereby suspended for the years 1887 and 1888. SEC. 4. All laws and parts of laws in conflict with this act are hereby repealed. Goes into effect at once. SEC. 5. This act being a public act, shall take effect upon its approval by the Governor. Approved June 7, 1887. 1887 CHAPTER 3683-[No. 3.] AN ACT to repeal all Laws and parts of Laws which impose a License Be it enacted by the Legislature of the State of Florida: SECTION 1. That all laws and parts of laws now in force which impose a license tax upon commercial agents, usually known as drummers, be and the same are hereby repealed. SEC. 2. That this act shall take effect immediately upon its approval by the Governor. Approved May 30, 1887. Repeal of Drummer's license tax, CHAPTER 3684-[No. 4.] AN ACT to amend Sections 2 and 4 of an act entitled an act to Organize the Office of Treasurer of the State of Florida, approved July 26th, 1845. Be it enacted by the Legislature of the State of Florida: SECTION 1. That section two of an act entitled an act to organize the office of Treasurer of the State of Florida, approved July 26, 1845, be amended to read as follows: Treasurer. SEC. 2. That the Treasurer shall, within ten days before he enters upon the duties of his office, give a bond to the State of Bond of State Florida in the sum of one hundred thousand dollars, with not less than four sufficient sureties, to be approved by the Governor, conditioned that he will faithfully execute the duties of his office, and shall take and subscribe an oath or affirmation faithfully to discharge the duties of his office; which bond and oath or affirmation shall be deposited with the Secretary of the State; and that after such bond shall have been given npon the filing with the Secretary of the State of a certificate from the Comptroller, that the retiring Treasurer has turned over vouchers for all payments made as required by section 6, How and when chapter 3563, Laws of Florida, and that his account has been bond of retiring truly credited with the same, and that he has filed receipts celled. from his successor for all vouchers paid since the end of last quarter, and for balance of cash, and for all bonds and other securities held by him as such Treasurer; the bond given by such Treasurer and his sureties shall be discharged and delivered up and cancelled by the Comptroller. Approved June 7, 1887. Treasurer can 1887 of sales prior to 1879, how valued and sold. CHAPTER 3685-[No. 5.] AN ACT to Provide for the Sale, Redemption, Cancellation and Settlement of Tax Sale Certificates of Lands Sold to the State for Taxes, aud Authorizing the Comptroller to Refund the Amount Paid for Tax Certificates upon Lands where the Assessment was Double or Taxes Paid. Be it enacted by the Legislature of the State of Florida : SECTION 1. That all tax sale certificates of lands sold to the Tax certificates State for taxes assessed prior to 1879 shall be held by the Comptroller, subject to sale or redemption upon payment of the amount of taxes and cost stated in the certificate, with eight per cent. interest per annum, together with the taxes for 1879 and each sub equent year, taking the valuation expressed in the certificate as a basis of valuation. of sales since 1879, how valued and sold. SEC. 2. That all tax certificates for lands sold to the State Tax certificates for taxes assessed in 1879 and subsequent years, and as to which the period of redemption has passed, shall be held by the Comptroller, subject to sale or redemption upon payment of the amount of taxes and cost stated in the certificate, with eight per cent. interest per annum, together with the taxes for each year subsequent to the year for which the lands were sold, taking the value expressed in the certificate as a basis of valuation. When Comptroller to can cel certificates. SEC. 3. That whenever it shall appear to the Comptroller that the taxes on any lands heretofore sold for taxes, or that may hereafter be sold to the State, were not due at the time of such sale upon the lands or any part thereof embraced in any certificate of sale, or that the sale was otherwise illegal or improper, or that the assessment was excessive, he shall have power to cancel, in whole or in part, or surrender such certificate in such manner and upon such terms as may in his judg ment be best to protect the interest of the State and do justice to the owners. SEC. 4. That the Comptroller shall have power to dispose of Comptroller can and transfer the interest of the State acquired by reason of a dispose of portion of tax sale tax sale in any piece or parcel of land embraced in any tax certificate. sale certificate, and a certificate of such transfer under his hand and seal of office shall be deemed and held to have the same force and effect as if the entire certificate had been transferred, and the Clerk of the Circuit Court is hereby authorized Clerk to issue to issue a deed to the holder of such certificate for the lands therein embraced in the same manner and upon the same terms as is now provided by law for the issuing of deeds upon tax sale certificates. deed. SEC. 5. Whenever it shall be proven to the Comptroller that |