Judges: BUFORD. J. —
Attorneys: Morton B. Adams, M. McDonald, Boone T. Coulter, F. P. Fleming, E. J. L'Engle and J. W. Shands, for Appellant;
Frederick W. Schmitz, Clifton D. Benson, Benjamin E. Carey, Charles B. Pierce, Edward B. Hope, Evans Mershon, M. L. Mershon, John J. Lindsey and L. O. Casey, for Appellees.
Filed: May 10, 1933
Latest Update: Mar. 02, 2020
Summary: The City of Coral Gables sought to enforce the payment of delinquent taxes by the prosecution of a suit in Chancery Court under the provisions of Chapter 15038, Acts of the Legislature of Florida of 1931. It is not necessary for us to quote the provisions of the Act in this opinion, as it is available in the published statutes of this State to all who are sufficiently interested to turn thereto and read the same. It is sufficient to say that the Act provides for proceedings in rem against the pr
Summary: The City of Coral Gables sought to enforce the payment of delinquent taxes by the prosecution of a suit in Chancery Court under the provisions of Chapter 15038, Acts of the Legislature of Florida of 1931. It is not necessary for us to quote the provisions of the Act in this opinion, as it is available in the published statutes of this State to all who are sufficiently interested to turn thereto and read the same. It is sufficient to say that the Act provides for proceedings in rem against the pro..
More
It seems to me that the statute is well within the definition of what constitutes constitutional due process of law as recently re-stated by the Supreme Court of the United States in American Surety Co. v. Baldwin, 53 Sup. Ct. 98, 77 L. Ed. 231,287 U.S. 156. Every opportunity to defend is given the property owner
and the tax statutes by themselves and in their operation, put delinquent tax payers on constant notice that the particular statute here invoked may be resorted to after a certain elapsed period. The Court below can administer the Act so as to prevent undue harshness in its enforcement.
