# Crowder v. Philips

> Supreme Court of Florida · January 10, 1941 · 146 Fla. 428

URL: https://www.frixlaw.com/law-library/cases/3389918

## Case

- **Full name:** J. W. Crowder, Appellant, v. v. G. Philips, Et Al., Appellees
- **Court:** Supreme Court of Florida
- **Decided:** January 10, 1941
- **Citations:** 146 Fla. 428; 1 So. 2d 629
- **Precedential status:** Published
- **Opinion:** Concurrence by Brown
- **Judges:** Thomas, Whitfield, Chapman, Brown, Buford, Adams, Compiled, Laws, Rules, Terrell
- **Cited by:** 17 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/3389918

## How later opinions describe it (automated extraction)

- finding a levy for the construction of a hospital in a district coextensive with Leon County a tax on the basis that the hospital provided a benefit to the entire community and not just landowners

## Opinion text

Brown, J.
(concurring). — This special Act does not deal with a project which confers any special benefits upon any particular property, and I agree with Mr. Chief Justice Terrell and Mr. Justice Whitfield that the tax authorized by the Act to be imposed cannot be upheld on the theory that it is an assessment for special benefits to real or personal property. A county hospital may, as we have held, be made a county purpose by legislative Act, and if so the county commissioners may be authorized to levy an ad valorem tax to provide for its construction and operation.
*439
This would be in keeping with the command of Art. XIII, Section 3, of our Constitution. But here, in this Act, we have an effort to make a county project a district project, and to invest the district officers with the character of taxing powers that under the Constitution can only be imposed by the duly authorized constitutional county officers.
Terrell, C. J., concurs.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3389918. Public record. Not legal advice.