Judges: DAVIS, J.
Attorneys: Lewis O'Bryan and George P. Garrett, for Plaintiffs in Error;
Casey Walton and Frank O. Spain, for Defendant in Error.
Filed: Oct. 04, 1935
Latest Update: Mar. 02, 2020
Summary: In this case the City of Kissimmee, pursuant to a resolution adopted by the City Commission, levied municipal ad valorem taxes and therein provided that the levy thereby to be made for debt service to pay interest on certain coupons on specified bonds of the city, should be collected and held for pro rata distribution among the creditors *Page 152 of the city for whose benefit the levy was made. The Circuit Judge held against the city on its contention that the doctrine of the so-called "first c
Summary: In this case the City of Kissimmee, pursuant to a resolution adopted by the City Commission, levied municipal ad valorem taxes and therein provided that the levy thereby to be made for debt service to pay interest on certain coupons on specified bonds of the city, should be collected and held for pro rata distribution among the creditors *Page 152 of the city for whose benefit the levy was made. The Circuit Judge held against the city on its contention that the doctrine of the so-called "first co..
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We have several times held that the proceeds of taxes lawfully levied and collected for one purpose cannot be diverted to another purpose. Oven v. Ausley, 106 Fla. 455, 143 So. 2d 588; Keefe v. Cotton, 106 Fla. 733, 143 So. 2d 644; State v. Board of Public Instruction, 163 So. 2d 8. See also State v. City of Fort Pierce,106 Fla. 845, 143 So. 2d 733, and the writer's dissenting opinion in State, ex rel. Buckwalter, v. City of Lakeland, 112 Fla. 200,150 So. 2d 508, 514, 90 A.L.R. 704.
