58 
TAXATION AND REVENUE SYSTEMS—FLORIDA. 
place of business. Ice factories, capacity of 10 tons per day or less, 
$10; 10 to 20 tons per day, $15; 20 to 30 tons, $25; 30 to 60 tons, $50; 
60 to 100 tons, $50; 100 to 150 tons, $100; more than 150 tons, $200. 
Insurance companies, $200; plate-glass insurance companies, $50; 
traveling insurance agents, $25; insurance adjuster, $10; insurance 
rate-makers traveling in the state, $25; job printing offices, $5; 
launches for hire or public use, $5; laundries, steam, $10; Chinese, 
$10; money lenders, cities of 3,000 inhabitants or more, $200; livery 
stables, not more than 5 horses and mules, $5; 5 to 10 horses and 
mules, $7.50; 10- to 20, $12.50; 20 to 25, $20; more than 25, $40. 
Lunch stands at railroad depots, in towns of 20,000 inhabitants or 
more, $50; 10,000 to 20,000, $25; 5,000 to 10,000, $15; less than 5,000, 
$5; machine and repair shops, for public use, $10. Lung testers, 
striking machines, etc., $5 each; penny arcades, 15 or more machines, 
$25. Manufactories—of barrels, $25; turpentine barrels, for each 
factory, $25; candy, $5; of vegetable crates or fruit crates, $15; of 
sash doors, $25; cigars or tobacco, capital of $10,000 to $20,000, $10; 
$20,000 to $40,000, $15; $40,000 to $60,000, $20; over $60,000, $30; 
manufactories of fiber, $10; furniture, $5; harness and saddlery, $5; 
terra cotta, $5; marble yards, $10. Mercantile agencies, $100; 
messenger service system in cities of over 10,000 inhabitants, $50; 
moss factories, $10; news companies, $50; news agent, on trains, $5. 
Naval stores, capital stock of not less than $2,000,000, $400; 
$1,000,000 to $2,000,000, $200; less than $1,000,000, $150. Planing 
mills and novelty works, $15; planing mills not connected with saw 
mills, $10; restaurants, accommodations for seating 25 or more per 
sons, $25; less than 25, $10; sawmills, daily output of 10,000 feet or 
less, $5; 10,000 to 25,000 feet, $10; 25,000 to 50,000, $20; more than 
50,000, $30; shingle mills, daily capacity of 25,000 shingles or more 
$25; less than 25,000 shingles, $5. Shipyards, marine railways, 
or dry docks, $25; in counties of less than 10,000 inhabitants, $10. 
Slaughter pens, $15; in counties less than 10,000, $5; shooting gal 
leries, $5. Shows or circuses in tents, in cities of 10,000 inhabitants 
or more, $100; 5,000 to 10,000, $50; less than 5,000, $25; dog and pony 
shows, admission less than 25 cents, $10; admission 25 cents, $30; 
skating rinks, $10; in towns of less than 5,000 inhabitants, $5; sleep 
ing and parlor cars, $25 for each car; with buffet, $40 for each car; 
dining cars, $20 each. Street shows, carnivals, $5 a day; other 
small shows, $5. Steamboats or steam ferries, $50; soda or mineral 
fountains, $10; telegraph systems, 50 cents per mile (one-half to 
state, one-half to county); telephone systems, 12 J cents for each 
instrument, but not to exceed $200; theater buildings, in cities of 
20,000 inhabitants or more, $200; 15,000 to 20,000, $150; 10,000 to 
15,000, $100; 5,000 to 10,000, $50; 2,000 to 5,000, $25; less than 2,000, 
$10; theatrical shows, for each performance in cities of 10,000 
inhabitants or more, $25; less than 10,000, $15; or in cities of 20,000 
inhabitants or more, $200 per annum; in cities of 15,000 to 20,000, 
$150; 10,000 to 15,000, $100; 5,000 to 10,000, $50; less than 5,000, $10 
per annum. Traveling picture agents, $10 in each county; travel 
ing dealers, $50 in each county; trading stamp firms, $1,000 in each 
county where they transact any business; merchants using trading 
stamps, $250 for each place of business. Water companies, in cities 
of less than 2,500 inhabitants, $50; 2,500 to 5,000, $75; 5,000 to 10,000, 
$100; above 10,000, $150. Gas and electric light plants, capital of 
$250,000 or more, $150; $100,000 to $250,000, $100; $50,000 to 
$100,000, $75; $25,000 to $50,000, $50; $10,000 to $25,000, $20; less 
than $10,000, $10. Nonresident fishermen, $10 per annum; nonresi 
dent fish dealers, $300 per annum. To sell oriental or fancy goods 
at auction, $500; cotton and oil mills with capacity of 10 tons per 
day, $20; more than 10 tons and less than 25 tons per day, $40; more 
than 25 tons per day, $100. 
Ex-Confederate soldiers whose property does not 
exceed $500 are exempt from paying license tax to 
peddle. 
All license taxes are collected by the county tax col 
lector; blanks are issued through and under seal of the 
county judge, who practically audits the collections. 
The tax collector is paid by fees (see State revenues, 
collection, above). 
Charters of corporations, $2 per $1,000 of capital, minimum $5, 
maximum $250; certificate, under seal, $1. Special fee for corpora 
tions, $1. 
For examination of statements required to be returned by life in 
surance companies, and the issuance of certificate relating thereto, 
$5. A so-called commission tax is collected by the state treasurer 
from all officials who by law are required to give bond. This tax 
must be paid before any such official can enter upon the duties of 
his office. The commission tax is collected from officers as follows: 
Chief justice, $75; associate justice, $70; circuit judge, $60; cabinet 
officer, $50; state attorney, $30; clerk of circuit court, $10; sheriff, 
$10; assessor of taxes, $5; collector of revenue, $5; all other officers, $1. 
All persons or corporations engaged in the manufacture or sale of 
fertilizers or commercial manure are to pay the state treasurer, 
through the inspector of fertilizers, an inspection tax or fee of 25 
cents per ton. 
Trust companies.—For charter, $2 for each $1,000 of capital stock, 
but in no case less than $100. For increase of capital stock $2 for 
each $1,000, in no case less than $20. Trust companies are also re 
quired to pay the state an annual fee of $20 for filing reports. 
Examination fee, dentistry, $20; osteopathy, $25; optometry, $10; 
pharmacy, $15; certificate, dentistry, $5; optometry, $5; phar 
macy, $1. 
F. THE INCOME TAX. 
There is no income tax in Florida. 
G. SPECIAL ASSESSMENTS. 
The board of drainage commissioners, consisting 
of the state comptroller, treasurer, attorney general, 
and commissioner of agriculture, are empowered to 
establish such systems of canals, drains, levees, dikes, 
and reservoirs, as is deemed advisable to drain and 
reclaim the swamp and overflowed lands of the state. 
The board is further empowered to levy an acreage 
tax not exceeding 10 cents per acre per annum on 
such overflowed or swamp lands to meet the costs 
of the construction of such drains, ditches, etc. This 
acreage tax is collected in the same manner as the 
general property tax and turned over by the county 
collectors to the board of drainage commissioners. 
County Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property included and the method of assessment 
and of equalization are the same for county as for 
state purposes. 
2. Rate— 
The rate is determined by the county commission 
ers, who are authorized by the regular tax levy law 
passed at each session. 
The usual limit is 5 mills on the dollar for county purposes, but 
a tax of not less than 3 nor more than 7 mills shall be levied for school 
purposes, not more than 4 mills for outstanding indebtedness, and 
not more than 8 mills for road and bridge purposes. 
3. Collection— 
Collection is made by the county tax collector in 
essentially the same manner as of state taxes. The