13 A MEMORIAL to the Congress of the United States, Asking an Appropriation for the Deepening and Improvement of the Bar at New Smyrna Inlet, and LAWS OF THE STATE OF FLORIDA ADOPTED BY THE Legislature of Florida AT ITS REGULAR SESSION 1907 Under the Constitution, A. D., 1885. LAWS OF THE STATE OF FLORIDA CHAPTER 5596—(No. 1.) AN ACT Relating to Tax Assessments and Collection of Be it Enacted by the Legislature of the State of Florida: Subjects of Section 1. That all real and personal property in this State, and all personal property belonging to persons re- taxation. siding in this State, not hereby expressly exempted therefrom, shall be subject to taxation in the manner provided by law. Sec. 2. Real property, for the purpose of taxation, Real propershall be construed to include lands and all buildings, fix- crty defined. tures and other improvements thereon, and the terms land and real estate, when used in this chapter, shall be construed as having the same meaning as the term real property. Personal property de Sec. 3. The terms personal property and personal estate, as used in this chapter, shall have the same meaning aned. and shall, for the purpose of taxation, be construed to include all goods and chattels, moneys and effects, all boats and vessels, all debts due or to become due from solvent debtors, whether on account, contract, note or otherwise, all public stocks or shares in all incorporated or unincorporated companies. All real and personal property shall be subject to taxation on the first day of January of each year, and this act shall create a lien upon such property for the purposes thereof superior to all others, which lien in addition to the provisions of this act for the collection. of taxes on personal property may be enforced by suit in equity. 1907. Sec. 4. The following property shall be exempt from taxation: First, All property, real and personal, of the Exemptions United States, and of this State. from taxa tion. Second, All public property of the several counties, cities, villages, towns and school districts in this State, used or intended for public purposes, including both real and personal property of all fire, hose and hook and ladder companies, except lands sold for taxes for the use of any counties, cities, villages, towns or school districts. Third, Such property of educational, literary, benevolent, charitable and scientific institutions within this State as shall be actually occupied and used by them solely for the purpose for which they have been or may be organized, but property of stfel, institutions which is rented wholly or in part and the rents, issues and profits only used by such institutions shall not be exempt from taxation, nor shall any property held by them as an investment or for speculation be exempt from taxation. Provided, That this section shall not be construed to apply to the lower stories of charitable or benevolent institutions necessarily using the upper stories of their lodge ropins and who rent the ground floor of such buildings, asing said rents, issues and profits for the benefit of such charitable and benevolent purposes, or to the ground floor of public libraries, the rents, issues and profits of said ground floor being used for the benefit of said libraries. Fourth, All houses of public worship and the lots on which they are situated, and all pews or steps and furniture therein, every parsonage and all burying grounds not owned or held by individuals or corporations for speculative purposes, tombs and right of burial; but any building being a house of worship which shall be rented or hired for any other purpose except for schools or places of worship shall be taxed the same as any other property. Fifth, All public libraries and real and personal property belonging to and connected with the same, consisting of the library itself and all real and personal property held for the actual use and occupation of such library only, and not for rent, profit or speculation. Sixth, All property, real and personal, held by and belonging to any agricultural society in this State, and used exclusively for the meetings or exhibitions of such |