# State v. County of Brevard

> Supreme Court of Florida · February 1, 1930 · 99 Fla. 226

URL: https://www.frixlaw.com/law-library/cases/3387081

## Case

- **Full name:** The State of Florida, Appellant, v. the County of Brevard, a Municipal Corporation Under the Laws of the State of Florida, by and Through Geo. G. Brockett, Chairman, John B. Rodes, A. Fortenberry, C. R. Copeland and A. W. Donaldson, Constituting the Board of County Commissioners of Brevard County, Florida, Appellees
- **Court:** Supreme Court of Florida
- **Decided:** February 1, 1930
- **Citations:** 99 Fla. 226; 126 So. 353
- **Precedential status:** Published
- **Opinion:** Concurrence by Brown
- **Judges:** Whitfield, Terrell, Ellis, Brown, Buford, Strum
- **Cited by:** 10 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3387081

## Opinion text

Brown, J.
(concurring) :
As the taxes to be imposed for the payment of these-bonds are
ad valorem
taxes, as for a county purpose, I am inclined to the view that the first sentence of Sec. 5,'Art. IX, of the Constitution applies. I would have serious, doubts of the validity of this Act if it were compuulsory in its nature, but it merely
authorizes
the county to issue these bonds. There is no question here of an excise tax, or of the power of the Legislature to levy such a tax as a cóunty tax and to require the application of the proceeds, thereof to certain designated county purposes, including road district bonds as to road districts in the county, as was involved in the case of Amos v. Mathews, decided at the present term.

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3387081. Public record. Not legal advice.