# Sholtz v. State Ex Rel. Winters

> Supreme Court of Florida · October 3, 1935 · 121 Fla. 138

URL: https://www.frixlaw.com/law-library/cases/3395738

## Case

- **Full name:** David Sholtz, J. M. Lee, and W. v. Knott, as Members of and Constituting the State Board of Administration of the State of Florida, and W. v. Knott, as Ex Officio Treasurer of Citrus County, Florida, v. State, Ex Rel. Ralph M. Winters
- **Court:** Supreme Court of Florida
- **Decided:** October 3, 1935
- **Citations:** 121 Fla. 138; 163 So. 402
- **Precedential status:** Published
- **Opinion:** Dissent by Brown
- **Judges:** Davis, Whitfield, Terrell, Buford, Brown
- **Cited by:** 1 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/3395738

## Opinion text

Brown, J.
(dissenting). — I think the motion to quash filed in the court below should have been granted, The Board of County Commissioners should have been made parties. These funds were county funds. Under the Constitution, the State cannot appropriate the proceeds of a State tax to pay county bonds; nor can the State obligate itself in any way to pay county bonds. The State Board of Administration is not the debtor here. It is a mere fiscal agent of the county. Amos v. Mathews, 99 Fla. 1 , Carlton v. Mathews, 103 Fla. 301, 379 ; 137 So. 815 ; Gillespie v. Carlton, 103 Fla. 810 , 138 So. 812 . The reason is even stronger where as here county ad valorem tax moneys are involved. See Fla. Nat’l Bank v. Sholtz, 160 So. 196 . I doubt the applicability of the first come, first served, rule in cases of this kind.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3395738. Public record. Not legal advice.