Bond required. not been taken for any tax assessment or fine levied by virtue of any law of this State, nor seized under any execution or attachment against the goods and chattels of such plaintiff liable to execution; and such plaintiff, or some other competent person in his behalf, shall also execute to the defendant and file with the clerk a bond, with good and sufficient security, to be approved of by such clerk, in at least double the estimated value of the property to be replevied, conditioned that the plaintiff will prosecute his suit to effect and without delay, and that if 6 Fla., 314. the defendant recover judgment against him in the action, he & Fla., 61-350. will return the same property if return thereof be adjudged, and will pay to the defendant all such sums of money as may be recovered against him by such defendant in the said action for any causes whatever. (c) 8 allowed to issue ceeds his SEC. 7. When property wrongfully taken or wrongfully de- When Justice tained exceeds in value the jurisdiction of a Justice, and it is of the Peace inconvenient or impracticable from distance or other causes, writ though or the urgency of the case will not permit, to apply to the Clerk property exof the Circuit Court for a writ of replevin, then, and in such jurisdiction. cases it shall be lawful for a Justice of the Peace on application, and it shall be his duty after affidavit, and bond and security, (and in such case two good and sufficient securities shall be required,) shall be made and given and filed with the Justice, to issue a writ of replevin, as in other cases; the bond and security to be, in the first place, approved by the Justice, and the writ to be directed to any officer competent Pleadings, &c. to serve the same, and who shall be required thereby to serve and return the same forthwith; and when the said writ and summons shall be returned and executed, it shall be the duty of said Justice to cause said bond, affidavit and writ to be immediately, or as soon as it can be done, filed in the office of the Clerk of the nearest Circuit Court as the plaintiff may direct, and the said officer making the replevy shall not deliver the property so replevied to the plaintiff until the said bond and security shall be approved by the Clerk of said Circuit Court, or such other additional security be given by said plaintiff as said clerk shall require, and when said affidavit, bond and writ shall have been filed in the clerk's office, the plaintiff may proceed in the same manner as if the writ had been issued originally by the clerk of that court. (d) SEC. 8. Upon the receipt of the writ the officer shall forth- Possession to with proceed to execute the same as prescribed by Section five be delivered of this chapter, by summoning the defendant according to the tenor of the writ. (e) to plaintiff. writ. SEC. 9. In executing the writ of replevin, if the property, Power of officer or any part thereof be secreted or concealed in any dwelling- in executing house or other building or enclosure, the officer shall publicly demand deliverance thereof, and if the same be not delivered (c) Sec. 6, Act of March 11, 1845, as amended by Chap. 2040, Act of 1875. (d) Sec. 15, Act of March 11, 1845. (e) Sec. 5, Act of March 11, 1845, as amended by Chap. 2040, Act of 1875. When the not delivered. by the defendant or some other person, he shall cause such house, building or enclosure to be broken open, and shall make replevin according to the writ; and if necessary he shall take to his assistance the power of the county. (e) SEC. 10. If the goods and chattels specified in the writ of goods, &c., are replevin be not delivered to the plaintiff, &c., and the defendant shall have been duly summoned, the plaintiff may either sue out an alias writ, or proceed in his suit by filing a declaration in trover or trespass, and thereby abandon his action of replevin. (e) 6 Fla., 314. 8 Fla., 61. Plaintiff to file declaration. Plea of defendant. SEC. 11. In replevin the plaintiff shall file his declaration at the time required by law in other suits, unless further time be given by the court; and the defendant shall demur or plead thereto within such time as is prescribed in other actions at law, and similar proceedings shall in like manner be had as in other personal actions. (e) SEC. 12. The defendant may plead that he is not guilty of the premises charged against him, and this plea shall put in issue, not only the right of the plaintiff to the possession of the property described in the declaration, but all the wrongful taking and detention thereof. (e) SEC. 13. If it shall appear upon default of the defendant, or The plaintiff to have judgment. upon trial, or otherwise, that the goods described in the declaration were wrongfully taken or detained by the defendant, the plaintiff shall have judgment for his damages, caused thereby, and for his costs of suit. (e) 5 Fla., 447. The defendant to have judgment with damages. 5 Fla., 447. For value of property. When property arate articles. SEC. 14. If it shall appear upon the non-suit of the plaintiff, or upon trial, or otherwise, that the defendant is entitled to a return of the goods, he shall have judgment therefor accordingly, with damages for the taking thereof by the replevin with his costs, with a writ of return and restitution thereupon accordingly, unless he shall elect to waive such return as in the next section provided. (e) SEC. 15. Whenever the defendant shall be entitled to a return of the property replevied, instead of taking judgment therefor, he may take judgment for the value of the property replevied, to be assessed by the jury. (e) SEC. 16. When property has been wrongfully taken, or is consists of sep- wrongfully detained and it consists of separate articles, any one of which may in value be within the jurisdiction of a Justice of the Peace, but taken together will exceed that jurisdiction, the plaintiff shall not, for the purpose of giving jurisdiction to a Justice of the Peace, divide and separate said property to enable him to bring separate actions therefor. (e) Judgment. SEC. 17. On the trial of any action of replevin when the property has been re-delivered to the defendant in replevin, the same proceedings shall be had as are now provided by law, except that when the plaintiff in replevin shall maintain his (e) Secs. 7, 8, 9, 10, 11, 12, 13 and 14, Act of March 11, 1845, as amended by Chap. 2040, Act of 1875. 5 Fla., 447. suit, it shall be at his option to take judgment for the value of the property, and sue out execution therefor, or take judgment for the property itself and sue out a writ of possession, and whenever the officer to whom said writ of possession is directed shall be unable to find said property, and shall so return said writ of possession, then the plaintiff in replevin may immedi- Execution ately sue out execution against both principal and sureties on against princithe bond herein before provided for, for the value of the prop- ties. erty so replevied. (f) pal and sure livered not lia SEC. 18. Property taken in replevin and delivered to the Property re-deplaintiff in replevin shall not be liable to be retaken in re-ble to be replevin at the instance of the original defendant, while the same taken by origiremains in the possession of the original plaintiff or his nal defendant. agents. (g) CHAPTER 174. REVENUE. 1. Taxation to be uniform and equal. 2. Legislature to raise sufficient revenue to pay certain expenses. 3. Tax must be authorized by law. 12. Personal property defined. 13. Exemptions from taxation enumerated. 14. Certain tropical fruit-bearing trees exempted from taxation. 15. Certain maimed people ex 4. Moneys must be drawn from empt from professional or occupatreasury upon warrant. 5. Receipts and expenditures must be published. 6. Power of Legislature as to imposing taxes for cities, towns and counties; poll tax. 7. Power of Legislature as to issuing bonds; credit of the State not to be pledged to any corporation or individual; no city, county or town authorized to lend money to any kind of corporation. tional tax; provision; when Col- son. 16. Property used for manufacturing purposes exempt from taxation. 17. Certain drugs exempt from special tax. 18. Definitions of certain species of property subject to taxation, &c. 19. Lands, how and when to be 8. Taxes not to be levied for assessed. benefit of corporations. 20. What to be called unknown 9. Property of corporations to lands. be taxed; certain exceptions. 10. What property liable for taxation. 11. Real property defined. (f) Chap. 3133, Act of Feb. 4, 1879. 21. Lands of incorporated companies, how assessed or sold for taxes. 22. When property of religious (g) Sec. 4, Chap. 1099, Act of Feb. 2, societies to be assessed for taxation. 23. Individual stock not taxed when the capital stock is. 24. What occupations and professions to be licensed; amounts each to pay, &c. 25. Penalty for engaging in business without a license. 26. By whom license to be issued; license to be exhibited. 27. Clerk to make report of licenses issued to Comptroller monthly; what report to contain ; Collectors of Revenue, duty as to reporting and paying in license tax. 28. Penalty if Clerk or Collector fail to do their duty in this respect. 29. Amount of poll tax; poll tax, how divided. 30. When Assessors of Taxes to commence making assessments; how often to make visits. 31. What assessment roll to contain. 32. How property in city or town to be assessed. 33. Assessments, against trustees, &c. how made 34. Land, how to be assessed. 35. How land to be described in assessing it. 36. Comptroller to prepare as. sessment rolls and to send to as sessors. 37. Telegraph lines, how taxed; amount; tax to be semi-annual. 38. Telegraph company failing to pay tax, property to be advertised. 39. Return of personal property, how to be made; to be sworn to; when Assessors to value land. 40. When Assessors to value personal property. 41. Lands previously omitted, how to be assessed; force and effect of assessment. 42. Assessments to be reviewed by County Commissioners. 43. County Commissioners arthorized to equalize valuation of real estate; powers and duties of board. 44. When Clerk of Court to act as Assessor. 45. Mode prescribed for assess ing and collecting school tax. 46. Duty of Board of Public Instruction as to making estimate of amounts necessary for school par poses. 47. Amount of State taxes to be levied for different purposes; pro viso as to Governor making rednetion. 48. Duty of County Commis sioners as to levying county taxes: limit of school tax. 49. Duties of Assessors of Taxes defined; County Commissioners t compare copies of assessment roil 50. The tax-books or rolls, disposition of. 51. Assessor to make affidavit as to correctness of assessment. 52. Form of warrant of Asses sor to Collector; County Commis sioners may issue second warrant force and effect of the warrant. Collectors' warrants now outstand ing. 53. What forms, &c., to be used by Collectors and Assessors. 54. Penalty for failure of Assessor to perform duty. 55. Commissions of Assessors. how and when paid. 56. Collectors of Revenue re quired to give bond; how and by whom approved; sureties required to justify. 57. Returns of Collectors, when and how made; what return shall contain. 58. Duty of Collectors going out of office. 59. Penalty for failure of Colleetor to make returns. 60. Collectors required to give notice of collection of taxes; how often to visit precincts. 61. What receivable for taxes. 62. What warrants receivable only after approval by certain Board of Examiners. 63. Collectors of Revenue not allowed to speculate in any warrants or scrip. 64. Form of tax receipt; penalty for failure of Collector to make correct return of taxes paid him. 65. When taxes due; Collector may appoint deputies. 66. Duties of Comptroller, County Judge and certain other officers in case there is any malfea sance of Collector of Revenue ; duty of State Attorney thereto; summary proceedings against defaulting Collectors. 67. Amount forfeited by Collectors for derelictions of duty. 68. When Comptroller may issue execution against Collectors; by whom executed; judicial officers forbidden to interpose; proviso as to jurisdiction. 69. In what cases Governor may suspend Collectors of Revenue ; oher person may be appointed to perform the duties of Collectors. 70. Governor authorized to appoint agent to investigate Collector's books; powers and duties of such agent; agent may be removed. erty is moved out of the county. 77. Mode of proceeding when land has been double assessed. 78. Railroad property, how assessed and taxes how collected. 79. Railroads in hands of Receiver, how assessed. 80. Railroad lands, how assessed. 81. Manner of proceeding when real property is sold for taxes. 82. Notice of sale of lands, what to contain. 83. Publisher of paper containing such notice to make certain affidavit; notice to be recorded. 84. Mode of proceedings at sale of land for taxes. 85. To whom land so sold shall be struck off. 86. When bid to be cancelled and re-sale ordered. 87. When Collector to issue certificate of sale; form of certifi cate. 88. Collector to enter lists of sales in proper book; form of entry. 89. City tax sales, how conducted. 90. Manner of redeeming land sold for taxes. 91. When certificate of redemption to be issued. 92. Certificates held by State, how sold. 93. When deed to be issued to holder of certificate of sale; effect 71. Powers of agents as to inves- of such deed; form of deed. tigations. 72. Agents authorized to demand tax receipts. 94. Deed from city or town. 95. Formalities of deed. 96. Suits to set aside tax deeds, 73. Commissions allowed Collec- when to be instituted. tors of Revenue. 97. Tax certificate to State to be 74. Sale of personal property for evidence of title of State. taxes, how made. 75. Disposition of proceeds of sale. 98. Repeal of certain laws. 99. Improvements on public lands to be deemed personal prop 76. Levy and sale in case prop- erty; any personal property to be |