TAXATION AND REVENUE SYSTEMS—FLORIDA. 
57 
if “ lie discovers from the aggregate assessment and 
from other sources of revenue” that a reduction is 
justified. 
The chief items recognized by special rates are: For the general 
fund, usually 2 mills; for the state school fund, fixed by constitu 
tion, 1 mill; for the state pension fund, 4 mills; special taxes for 
the maintenance of drainage and levee systems may be levied 
against the property benefited thereby. 
3. Collection— 
State, county, and school district taxes, together 
with any special taxes authorized by the county com 
missioners, are collected on one roll by the county tax 
collector. The extensions are made by the assessor. 
Taxes are a lien on any property of the taxpayer, 
and may be collected by distress. They are due on 
the first Monday in November and become delinquent 
on the first Monday in April. Taxpayers paying their 
taxes between November 1 and December 1 are allowed 
a discount of 2 per cent therefrom; paying between 
December 1 and January 1, a discount of 1 per cent. 
When land sold for taxes is redeemed, the person re 
deeming same shall pay all back taxes thereon. 
B. POLL TAXES. 
The poll tax is a general tax, but is payable into 
the county school fund. (See County Revenues, Gen 
eral poll tax.) 
C. THE INHERITANCE TAX. 
There is no inheritance tax. 
D. CORPORATION TAXES. 
In general, in matters of taxation, corporations are 
not treated differently from individuals; they pay 
their general property taxes and licenses. 
The following are the only cases analogous to cor 
poration taxes: 
Railroads pay an annual license tax of $10 for every mile of rail 
road tracks in the state; one-half to be paid into the state treasury 
and one-half to be distributed by the comptroller to the various 
counties in which the railroads are located in proportion to mileage 
in each county. 
Insurance companies of all kinds pay a tax of 2 per cent upon the 
gross amount of receipts of premiums from policy holders in the 
state. 
Sleeping car companies are taxed upon their gross receipts in the 
state at the rate of $1.50 on each $100. The Southern Express Co. 
pays a special tax of $2,500 per annum. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Auctioneers—in cities of 10,000 inhabitants or more, $25; 5,000 to 
10,000, $10; less than 5,000, $5. Abstractors of titles—individuals, 
in counties of 5,000 inhabitants or less, $10; in counties of more than 
5,000, $15; corporations—in counties of 3,000 inhabitants or more, 
$25. Agents—for bicycles and typewriters, $10; for building and 
loan associations, local, $10; for foreign building and loan associa 
tions, $200; for claims and collections, $10; for clothiers, $10; for 
monuments and tombstones, local, $5; for monuments and tomb 
stones, traveling, $15; for real estate, $10; for safes, $25; for sewing 
machines, in each county, $10; for steamships, $25; for sailing 
vessels, $10. 
Analytical chemists, $10; merry-go-rounds, roller coasters, etc., 
$50; architects, $25; temporary auction shops, $1,000; brokers, stocks 
and bonds, $25; brokers, “futures,” $100; insurance brokers, $10; 
other brokers, $10; chiropodists, $10; civil engineers, $10. Clairvoy 
ants, palmists, etc., $100. Commissioner of deeds of other states, 
$5; commission merchants, $10; dealers in cash registers, $20; cigars, 
$5; curio dealers, $5; dealers in dynamite, $50; dealers in fresh meats, 
in counties of 10,000 inhabitants or more, $100; less than 10,000, $50; 
dealers in furniture, sold on instalment, in cities of over 10,000 in 
habitants, $50; less than 10,000, $10; dealers in gasoline, wholesale, 
$10; automobiles, $25; oils, wholesale, $25; garages, $25; junk deal 
ers, $50. Dealers in spirituous, vinous, or malt liquors, $1,000 in 
each county for each place of business (one-half to county, one-half 
to state). Distillers of spirituous and brewers of malt liquors, $500. 
Clubs selling spirituous, vinous, or malt liquors, less than 75 members, 
$100; 75 to 100 members, $150. Dealers in oleomargarine or but- 
terine, wholesale, original packages only, $20; dealers in pistols, 
bowie knives, etc., $50; secondhand clothing dealers, $25 for each 
place of business; secondhand boots and shoes, $10. 
Dentists, $10. Distillers and manufacturers of turpentine and 
rosin, on each still with a capacity of 16 barrels or less, $20; 16 to 20 
barrels, $35; 20 to 25 barrels, $45; over 25 barrels, $65. Drovers, $10 
in each county; dealers in electrical machinery or supplies, in towns 
of more than 5,000 inhabitants, $10 for each place of business; under 
5,000, $5. Green grocers, $3; professional hypnotists, $100; hawkers 
or street venders of medicine, $100 a day; lawyers, $10; merchants, 
storekeepers, and druggists, for each $1,000 or fraction thereof of 
stock, $3 in each county and for each place of business. Mental 
healers, $200; oculists, $10; oculists, traveling, $15; opticians, $5; 
opticians, traveling, $15; osteopaths, $10; pawnbrokers, for each 
place of business, $100; ferrying passengers or freight, in cities of 
over 10,000 inhabitants, $100; less than 10,000, $25. Peddlers of 
merchandise, $100; peddlers of stoves, ranges, and clocks, sold from 
wagons, $50 for each county; peddling from boats less than 40 feet 
long, $10; more than 40 feet long, $30. Phosphate plants, with a 
daily capacity of not more than 20 tons $10; 20 to 35 tons, $15; 35 
to 50 tons, $25; 50 to 65 tons, $40; more than 65 tons, $75. Piano 
tuners, $3 in each county; photographers, $5; itinerant photograph 
ers, $10; sellers of patent rights, $25; ship brokers, $10; stevedores, 
cities of over 5,000 inhabitants, $15; less than 5,000 inhabitants, $5; 
street doctors, dentists, or itinerant vendors of drugs, $50; under 
takers, in cities of 5,000 inhabitants or more, $25; less than 5,000, 
$15; undertakers and embalmers, in cities of 5,000 inhabitants or 
more, $75; less than 5,000, $15. Watchmakers and repairers of 
jewelry, $5. Steam bakers, $10; other bakers, $3; bankers—capital 
stock of $1,000,000 or more, $300; $500,000 to $1,000,000, $200; 
$250,000 to $500,000, $150; $100,000 to $250,000, $50; $50,000 to 
$100,000, $25; $10,000 to $50,000, $15. Barber shops, one chair, $2; 
for each additional chair, 50 cents; billiard or pool tables, con 
nected with a barroom, $50 for each table; outside of a barroom, 
$15. Boarding houses and hotels—accommodations for 300 or 
more lodgers, $200; 200 to 300 lodgers, $150; 100 to 200 lodgers, 
$100; 75 to 100, $50; 50 to 75, $25; 25 to 50, $15; 15 to 25, $10; 10 
to 15, $5. Machine shops, $15. Bottling works and soda-water 
factories, in cities of 10,000 inhabitants or more, $30; 5,000 to 
10,000, $20; less than 5,000, $10. Brickyards or factories, $10; 
building and loan associations, foreign, $500; building and loan asso 
ciations, local, $25; carriage and wagon factories, $3; carriage reposi 
tories, $10; cold storage plants, $10; concert halls, pleasure parks, or 
roof gardens, where liquors are sold, $50; cottonseed-oil mills, $100; 
electric power plants—capital stock of $200,000 or more, $200; 
$100,000 to $200,000, $100; $50,000 to$100,000, $50; $25,000 to $50,000 
$25; $10,000 to $25,000, $15; less than $10,000, $7.50. Express com 
panies, $7,500 in lieu of state and county license taxes. Foundries, 
$10. Foreign corporation shipping fish, $200 for each place of busi 
ness; domestic corporation shipping fish out of state, $5 for each