Dade County v. Kerce , 137 Fla. 194 ( 1938 )

I am unable to concur in the conclusion reached in the opinion prepared by Mr. Justice WHITFIELD for two reasons.

Chapter 17974 is, in my opinion, nothing more nor less than a local and special law applying, and intending to apply, only to Dade County.

In the enactment of this special and local statute, the provisions of Section 21, Article III of the Constitution was not complied with and, therefore, it never became a law. If we try to sustain the Act as a general law, we must find some basis in reason for the classification used. I am unable to find any basis in reason why such legislation should be confined to only that county having a population of more than 180,000.

The other reason is that the Act attempts to appropriate a State tax to the payment of outstanding County and District bonds. A State tax can not be appropriated for such purpose. See Amos v. Matthews, 99 Fla. 65, 126 So. 308.

Therefore, I think the order appealed from should be affirmed.

ELLIS, C.J., and BROWN, J., concur.

ON REHEARING En Banc.