CHAPTER IX. INSPECTION OF PUBLIC AND PRIVATE SCHOOLS, CONVENTS, ASY- 691. Commission appointed by Governor.-That the Governor of this State, upon the recommendation of the Board of County Commissioners, shall appoint a commission in each county, to consist of six members, three of whom shall be women and three shall be men, to inspect all public and private charitable institutions within the county, including hospitals, sanatoriums, public and private schools, high schools and colleges, alms houses, houses of the Good Shepherd, detention and reformatory institutions, nunneries, convents, asylums, seminaries and any other institutions maintained by religious or educational institutions. 692. Duty of commission.-It shall be the duty of the Ib., Sec. 2. commission to visit each institution mentioned in the foregoing section situated within the county, once each year, or oftener, if the commission deem it necessary for the purpose of ascertaining the treatment of the inmates of said institutions and the general conditions of said institutions, and report their findings to the Governor and the county commissioners of the county: Provided, The visits of the said commission shall not be made known or announced beforehand. 693. Commission to serve without pay.-The members Ib.. Sec. 3. of said commission shall serve without compensation, but shall be allowed their actual traveling expenses, to be paid by the county. (Penalty for interfering with commission, see Sec. 5377.) TITLE VI TAXATION AND FINANCE. CHAPTER I. Ch. 4322, Sec. 1: Ch. Ch. 5596, 1907, Sec. Ch. 4322, Acts 1895; Ch. 5506, Acts 1907, Sec. 2. Ib., Sec. 3. TAXATION. 694. (428.) Subjects of taxation.-That all real and personal property in this State, and all personal property belong1.ing to persons residing in this State, not hereby expressly exempted therefrom, shall be subject to taxation in the manner provided by law. As a general rule if a person is domiciled in a state his personal property, in contemplation of law, has its situs in that state and is taxable there. Hunt v Turner, 54 Fla. 654, 45 So. 509. 695. (429.) Real property defined.-Real property, for the purpose of taxation, shall be construed to include lands and all buildings, fixtures and other improvements thereon, and the terms land and real estate, when used in this chapter, shall be construed as having the same meaning as the term real property. 696. (430.) Personal property defined.-The terms personal property and personal estate, as used in this chapter, shall have the same meaning and shall, for the purpose of taxation, be construed to include all goods and chattels, moneys and effects, all boats and vessels, all debts due or to become due from solvent debtors, whether on account, contract, note or otherwise, all public stocks or shares in all incorporated or unincorporated companies. All real and personal property shall be subject to taxation on the first day of January of each year, and this Chapter shall create a lien upon such property for the purposes thereof superior to all others, which lien in addition to the provisions of this Chapter for the collection of taxes on personal property may be enforced by suit in equity. The owner of promissory notes or other credits is liable to be taxed on the value of such credits. Lamar v Palmer, 18 Fla. 147. "Debts due from solvent debtors" refers not to the solvency of the debtor, but to the amount of the debt which may be realized. Ib. Title 6. Acts 1895, Acts 1903, Sec. 1; Ch. 506, Acts 1907, Sec. 4. 697. (431.) Property exempt from taxation.-The follow- Ch. 4322, ing property shall be exempt from taxation: First, all prop-ended by erty, real and personal, of the United States and of this State. Ch. 5263, Second. All public property of the several counties, cities, villages, towns and school districts in this State, used or intended for public purposes, including both real and personal property of all fire, hose and hook and ladder companies, except lands sold for taxes for the use of any counties, cities, villages, towns or school districts. Third. Such property of educational, literary, benevolent, charitable and scientific institutions within this State as shall be actually occupied and used by them solely for the purpose for which they have been or may be organized, but property of such institutions which is rented wholly or in part and the rents, issues and profits only used by such institutions shall not be exempt from taxation, nor shall any property held by them as an investment or for speculation be exempt from taxation: Provided, That this section shall not be construed to apply to the lower stories of charitable or benevo lent institutions, necessarily using the upper stories of their lodge rooms and who rent the ground floor of such buildings, using said rents, issues and profits for the benefit of such charitable and benevolent purposes, or to the ground floor of public libraries, the rents, issues and profits of said ground floor being used for the benefit of said libraries. Fourth. All houses of public worship and the lots on which they are situated, and all pews or steps and furniture therein, every parsonage and all burying grounds not owned or held by individuals or corporations for speculative purposes, tombs and right of burial; but any building being a house of worship which shall be rented or hired for any other purpose except for schools or places of worship, shall be taxed the same as any other property. Fifth. All public libraries and real and personal property belonging to and connected with the same, consisting of the library itself and all real and personal property held for the actual use and occupation of such library only, and not for rent, profit or speculation. Sixth. All property, real and personal, held by and belonging to any agricultural society in this State, and used exclusively for the meetings or exhibitions of such society, which now is or may hereafter be lawfully organized in pursuance of law. Seventh. There shall be exempt from taxation, property to the value of five hundred dollars to every widow that has a family dependent on her for support, and to every person who is a bona fide resident of the State, and has lost a limb or been disabled in war or by misfortune. 698. Commissioners of State Institutions to list certain State prison farm lands for taxation in Bradford county.That it shall be the duty of the board of commissioners of State institutions annually before the first day of March, to list all lands owned or used as the State prison farm in Bradford county, Florida, excepting from such list 500 acres in a contiguous body, on which the buildings belonging to the State prison farm are now or may hereafter be located and place the valuation on all the lands as above described, excepting the 500 acres upon which said buildings are located, upon the same basis that similar lands are valued upon the tax books of said county and forward such list and valuation of lands to the tax assessor of said county. The said list shall not include any personal property owned or used by the said State prison farm. 699. Tax Assessor of Bradford County to enter upon tax rolls. It shall be the duty of the tax assessor of said county to enter upon the tax rolls the description and valuations as made by the said board, and the county commissioners of said county shall not change or alter such description or valuations. 700. Tax Collector to forward to Commissioners of State institutions amount taxes; duty of board. It shall be the duty of the tax collector of said county, on or before the first day of April of each year, to forward to the board of commissioners of State institutions a statement of the amount that would be due upon said land as county taxes the same as if they were owned by and assessed as the lands of individuals. or other taxpayers of the county. Upon receipt of such statement, it shall be the duty of said board to make their requisition upon the Comptroller for the amount contained in the statement of said tax collector, and the Comptroller shall draw his warrant for the said amount upon the State treasurer, and forward said warrant to the tax collector of said county, which warrant shall be paid by the State Treasurer out of any monies in his hands the same as other general expenses of the State are paid. 701. Certain property of Y. M. C. A. exempt.-That all property of Young Men's Christian Associations within this State, which shall be actually occupied and used by them for the purposes only for which they have been or may be organized, shall be exempted from taxation. 702. (432.) Certain terms and words defined.-The term money or moneys, whenever used in this act, shall be held to mean gold and silver coin, United States treasury and bank notes, legal tender and all other forms of currency and every deposit which any person owning the same or holding in trust and residing in this State is entitled to withdraw in money on demand. The term credits when used in this chapter shall be held to mean and include every claim and demand for money or other valuable thing, and every annuity or sum of money receivable at stated periods, due or to become due. The term parcel of real property and parcel of land, whenever used in this chapter, shall each be held to mean the quantity of land in the possession of, owned by or recorded as the property of the same claimants, persons or company. Every word importing the singular number only may extend to and embrace the plural number, and every word importing the plural number may be applied and limited to the singular number, and every word importing the masculine gender only may be extended to and implied to females as well as males. Whenever the word oath is used in this chapter it may be held to mean affirmation, and the word swear in this chapter shall be held to include affirm. 703. (433.) Land, where and how assessed. All the Ib., Sec. 6. lands shall be assessed in the county, town or city in which the same shall be, and the real estate of incorporated companies liable to taxation shall be assessed in the city, county or town in which same shall be in the same manner as real estate of individuals and may be returned and sold in the same manner as property owned by individuals and shall be assessed at their full cash value. 704. (434.) Assessment of property of religious socie- b., Sec. 7. ties. All property held by any religious society shall be assessed, and taxed, in the county where the property is situated, unless exempt by law. 705. (435.) Taxation of stock; shares in banks.-The Ib., Sec. 8. owner or holder of stock in any incorporated company doing |