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708. (508.) Poll tax; duty of collector.--. poll tax of Ch: 4332; one dollar shall be levied upon each male person over the Sec. 14, Ch. age of twenty-one years and under the age of fifty-five years, 1907, Sec. who has resided in this State more than one year, except such as have lost a limb, which tax shall be paid into the county school fund and shall be collected when taxes on property are collected. The tax collector shall on first day of each month make out a statement giving the names of the parties who have paid their poll taxes and present the same, sworn to by said tax collector, to the county commissioners at their regular meeting, and present the receipt of the county treasurer for the same.

He shall also exhibit the stubs in his poll tax receipt book, numbered consecutively for their inspection, and the board of county commissioners are hereby required to verify the same and the clerks shall make an entry of the facts in the proceedings.

Acts 1899.

709. (509.) Tax collector to furnish list of polls to Ch. 4666, school board.—It shall be the duty of the tax collector in Sec. 1. each county to file, on or before the tenth day of every month with the county board of public instruction a certified list of the names of all persons whose poll taxes were paid during the previous month, giving the year for which payments were made.

Ch. 5928,
Acts 1909.

710. Unlawful for person or corporation to pay poll taxes of another; or for collector to receive same; proviso.—It is Sec. 1. hereby made unlawful for any person or corporation in this State to pay the poll tax for any other person, or furnish the money to any other person for the purpose of paying such other or any other person's poll tax; or for any tax collector to accept the payment of poll taxes from any person other than the person whose poll tax is being paid, except that one person may pay the poll tax of another, provided the person paying such poll tax shall at the same time pay the taxes duly assessed and payable on property belonging to the person whose poll tax is being paid.

(Penalty for unlawful payment of poll tax, see Sec. 5903.)

711. (510.) Assessment of real and personal property; Acts *139.5. assessors to visit precincts; liability of property for unpaid Seco Ch. taxes.--Between the first day of January and the first day 1907. Sec. 12. of July in each year, the county assessor of taxes in each county, with the aid of such assistant assessor of taxes as

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may be nominated by the county assessor of taxes and appointed by the county commissioners, shall ascertain by diligent inquiry the names of all taxable persons in his county, and also all of their taxable personal property, and all taxable real estate therein, on the first day of January of such year, and shall make out an assessment roll of all such taxable property. And the county assessor of taxes or his assistant shall make at least one visit to each precinct for the purpose of receiving tax returns after having given ten days' notice by publication in a newspaper, if there be a newspaper published in the county, of such visit, between the first day of January and the first day of March. Tax returns by owners or agents must be made between the first day of January and the first day of April.

The assessment of personal property shall be made separate from the assessment of real estate, but personal property shall be responsible for the taxes on real estate, and real estate shall be responsible for taxes on personal property, and both shall be responsible for a poll tax.

As a general rule a provision in a statute naming the time when an act is to be done in the assessment and collection of taxes is a direction and not a limitation. Stieff v Hartwell, 35 Fla. 606, 17 So. 899.

Under our laws, as they existed prior to the adoption of the Revised Statutes, there was no lien upon real estate for its taxes until fixed by assessment. Bloxham v F. C. & P. R. R. Co., 35 Fla. 625, 17 So. 902.

An assessment for taxation must be made by the officer, either de jure or de facto, authorized by law to make it, or it will be invalid. Tampa v Kaunitz, 39 Fla. 683, 23 So. 416.

Failure of the assessor or his assistant to make at least one visit to each precinct for the purpose of receiving tax returns will not vitiate the tax assessment. Reid v Southern Dev. Co., 52 Fla. 595, 42 So. 206.

Appellant became a resident of Walton County before January first, 1903, and in the spring of 1903 made a return of his taxable property, including forty-two thousand dollars in money at Chicago. Held, that the property is the subject of taxation in Florida, and his real estate situated therein was responsible for said taxes. Hunt v Turner, 54 Fla. 654, 45 So. 509,

Ch. 4322,
Acts 1895,

Sec.
5596, Acts

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712. (512.) Assessment roll.---The county assessor of 16;" Ch. taxes shall set down in the assessment roll in separate col1907. Sec. 13. umns to the best information he can obtain.

1st. The name of the person subject to poll tax, or owning personal property in the county and the number of his district.

2nd. The number of neat and stock cattle, whether within the county or not: Provided, When any person has any live stock grazing upon lands in any other county or counties than that in which he resides he shall report the same separately to the county assessor of taxes in the county in which he resides, under oath, and it is hereby made the duty of such county assessor of taxes to transmit such oath

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and list to the county assessor of taxes in the county in which
such stock is grazing, who shall assess the same: Provided,
That this shall not relieve the county assessor of taxes from
obtaining from the best means at his command the stock
grazing within their county and the owners thereof.

3rd. The number of horses, asses and mules.
4th. The number of sheep and goats.
5th. The number of swine.

6th. The number of miles of tram road and the number of tram engines.

7th. The value of all household and kitchen furniture, books, watches, silverware, moneys in possession or at interest or capital invested in trade, including notes, mortgages, except given for the purchase money and accounts.

8th. The full cash value of the personal property owned by or to be taxed to such persons as provided by law.

The county assessor of taxes shall give to each person or his agent, at the time of assessing his property, one exact copy or duplicate roll of the property assessed, and where persons send in a list of their property by mail the county assessor of taxes shall be required to give such duplicate roll only upon demand by said person, and upon his enclosing a stamp to return said roll.

Bolts and cedar logs, for use in a manufacturing plant, are properly assessed against the owner "as material and machinery used in business as merchants and manufacturers." Allen v Dixon Crucible Co., 70 Fla. 406, 70 So. 398.

The listing of personal property for taxation under an abbreviated name of a corporation will not vitiate the assessment. Ib.

Sec. 17; Ch. 5596, Acts

713. (513.) Assessment as trustee, guardian, executor, Acts 41395, etc.-When a person is assessed as a trustee, guardian, executor, or administrator, a designation of his representative 1907, Sec. 14. character shall be added to his name, and such assessment shall be entered upon a separate line from the individual assessment.

Acts 1895,
Sec, 18; Ch.

714. (514.) Comptroller to furnish blank assessment Ch: 4322. rolls; certifying to assessors State land sold and land patent- 5596, Acts ed during previous year.–The Comptroller shall prepare 1907, Sec. 15. blank assessment rolls, which shall be forwarded to the several county assessors of taxes previous to the first day of January, for each and every year. He shall on or before the first day of May of each year obtain from the United States land office in this State, and from the several railroad land grant companies in the State, or from other land grant companies or corporations, lists of land for which patents were

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issued, or which was sold or contracted to be sold during
the previous year, and certify them for taxation, together
with the various classes of State lands sold during the same
year, to the county assessor of taxes in which such lands
may be situated.

Ch. 5596,
Acts 1907,
Sec. 16.

715. Returning property for taxation; failure to make return. It is hereby made the duty of every person owning or having the control, management, custody, direction, supervision or agency of property of whatsoever character that is subject to taxation under the laws of this State, to return the same for taxation to the county assessor of taxes in the proper county, or to other proper officer, on or before the first day of April of each and every year, giving the character and the true cash value of the same, as required by law, and upon failure to do so the assessment and valuation made by the assessing officer or officers shall be deemed and held to be binding upon such owner or other person or corporation interested in such property, unless complaint is made of such assessment and valuation on the day set for hearing complaints and receiving testimony as to the value of any property, real or personal, as fixed by the county assessor of taxes,

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Where no return for taxation is made to the assessor before April 1st, the lands must be assessed as "unknown." Nail v Browning, 73 Fla. 316, 74 So. 315.

Ch. 4.322,
Acts 1895,
Sec.
5506, Acts

716. (515.) Assessor to require oath as to personal prop19. Ch. erty; assessor may increase valuation; complaint as ro value. 1907, Sec. 17. -Every county assessor of taxes shall require any person

giving in the amount or list of his personal property to
make oath before him that the same is full and correct, and
any person refusing to take such oath shall not be permitted
afterwards to reduce the valuation made by such county as-
sessor of taxes of his personal property for that year. The val-
uation of any item of property, real or personal, by the tax-
payer, shall in no case prevent the county assessor of taxes
from determining its true value, and if he shall ascertain or
have reason to believe that the valuation of any item of prop-
erty is too small, he shall increase the same to its true value.
If any taxpayer feels aggrieved at the valuation placed upon
any item of property by the county assessor of taxes, he shall
complain to the county commissioners at their meeting in
August, that the valuation may be properly adjusted.

717. (516.) When assessor to value personal property.- Chi 4332, All personal estate liable to taxation, the value of which shall Sec. 20; Ch. not have been specified under oath as aforesaid, shall be 1907. Sec. 18. estimated by the county assessor of taxes at its true cash value, according to his best judgment and information, and his failure by neglect or refusal to make such estimate shall be a cause of suspension by the Governor.

Ch. 4322,
Acts 1895,

718. (518.) Mode of assessing lands not within limits of cities or towns.—The lands in each county in this State, sub- Seco, ActSh. ject to taxation and not included in the limits of incorporated 1907, Sec. 19. towns and cities and laid off in lots and blocks, shall be assessed by townships, and for purposes of taxation all nonbearing fruit trees shall not be considered as adding any value to said land; and in making the assessment the county assessor of taxes shall begin with the lowest numbered section in each township and shall assess each lot, tract or parcel of land therein, in accordance with the description as returned for taxation by the owner or agent; Provided, The county assessor of taxes may correct any errors in the description so returned, and if the owner or agent fails to make such returns, the county assessor of taxes shall assess all lands not returned, according to the government survey, and shall assess in one assessment all the lands in a section belonging to the same owner, or assessed as "Unknown," and when a return of any piece or parcel of property is returned by more than one person the county assessor of taxes shall write the names of all claimants opposite said description of land, and the county assessor of taxes shall continue in his assessment roll the description and assessment of the remaining sections in townships in the order of their numbers, and in the same manner he shall then assess all the other townships in his county in like manner. He shall also list all land not subject to taxation belonging to the State, the common school fund, the seminary fund, the internal improvement fund, and the United States, but he shall place no value on any such land or make any extension of taxes, and shall receive no compensation for listing such lands: Provided, That when private surveys of land or descriptions by metes and bounds have taken the place of government surveys, and the land is known, designated and described only by such private surveys or metes and bounds, the description in the assessment shall be made in accordance with such surveys or descriptions as recorded in the office of the clerk of the circuit court, or by reference to deed of record, giving the

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