278 



FLORIDA. 



phosphates were liable to taxation, and subject to 

 the provisions of chapter 3858, Laws of Florida. 

 The grounds for his decision were that phos- 

 phates are not, properly speaking, " marls," and 

 that phosphoric acid, an important element in 

 all fertilizers, and present in these, is specially 

 designated for examination and estimates. The 

 wide use of phosphates as fertilizers precludes 

 the idea that the Legislature meant to include 

 them under the word " marl." 



The Supreme Court, in June, gave the following 

 decision, materially modifying section 7, chapter 

 4011, Laws of Florida: Any purchaser at a tax 

 sale made prior to Aug. 5, 1891, or any person 

 who purchased a tax certificate from the State 

 through the Comptroller's office prior to Aug. 5, 

 1891, or the assignee of said purchaser, is entitled 

 to a tax deed after the expiration of one year 

 from the date of the tax sale, as shown by the 

 date of the certificate. On the presentation, 

 therefore (after one year from its date), of a tax 

 certificate purchased prior to Aug. 5, 1891, the 

 holder, under the decision of the court, is en- 

 titled to a tax deed in accordance with section 

 57, chapter 3681, Laws of Florida; approved 

 June 7, 1887. 



As section 7, chapter 4011, Laws of Florida, 

 went into effect on Aug. 5, 1891, all tax cer- 

 tificates sold after that period are subject to its 

 provisions, and no tax deed can issue upon a cer- 

 tificate purchased after that date, for the period 

 of two years from said Aug. 5, 1891. 



Valuations. The assessment rolls for 1891 

 show the following property as assessed : Acres, 

 24,721,296; acres improved and cultivated, 913,- 

 562 ; valuation (except town and city lots) of all 

 improvements, $42,881,184; valuation of town 

 and city lots and all improvements, $21,692,111 ; 

 aggregate value of telegraph lines, $191,618.95 ; 

 number of horses, asses, and mules, 45,191 ; neat 

 stocks and cattle, 455,223 ; sheep and goats, 119,- 

 994; swine and hogs, 216,131; cash value of 

 animals, $5.366,145 ; personal property, except 

 animals, $11,649,290 ; value of personal prop- 

 erty, $17,015,435 ; value of real estate, $64,573,- 

 295 ; value of railways, railroads, and rolling 

 stock, $15,766,656.06. 



Appropriations. In the new appropriation 

 bill for river and harbor improvement, Florida's 

 share is as follows : Cumberland Sound, $112,000 ; 

 Appalachicola Bay, $20,000 ; Pensacola, $75,000 ; 

 Tampa Bay, $10^000; Key West, $75,000; St. 

 Augustine, $10,000 ; Choctawhatchee river, $12,- 

 500; St. Johns, from Jacksonville to ocean, 

 $150,000; Appalachicola river. $5,000; Caloosa- 

 hatchee, $1.000 : Escambia and Conechin, $8,000 ; 

 Manatee, $6,000 : Suwanee, $3,000 ; Volusia bar, 

 $10,000; Ocklawaha river, $1.000; Sarasota 

 Bay, $2,500. 



the Columbian Exhibition. The Florida 

 World's Fair Directory met at Pensacola on 

 Jan. 11, 1892, and $32,000 was reported as se- 

 cured. Six ladies were added to the board, and 

 resolutions passed that the county commission- 

 ers of the State be requested to meet in conven- 

 tion at Tallahassee on Feb. 17, 1892 ; and that 

 Gov. Fleming be asked to issue an official notice 

 of the meeting. On Jan. 18 Gov. Fleming ad- 

 dressed an open letter to the county commis- 

 sioners of Florida, calling them to the conven- 

 tion at Tallahassee to discuss the best means of 



promoting the interest of the State at the 

 World's Columbian Exhibition, and 92 county 

 commissioners from 29 out of the 45 counties of 

 the State responded. A committee of 3 from 

 each geographical division of the State, and 2 

 from the directory, was appointed. The roll of 

 the counties was called, and the commissioners 

 expressed themselves upon the question of tax- 

 ing their people, in three-minute talks, with the 

 following result : Opposed, 10 ; in favor, 2 ; if 

 lesral, 5; left to the people, 4; voluntary contri- 

 butions, 1 ; if others agree, 2 ; expression with- 

 held, 3 ; divided, 2. Various resolutions were 

 offered, that of Capt. Houston being accepted. 

 He proposed that the question of making appro- 

 priations be referred to the people themselves at 

 primary elections to be held in March. By 

 April so little money had been raised that the 

 commissioners were compelled to return their 

 subscriptions, it having been provided by the 

 convention that if $50,000 of the authorized 

 $100,000 were not raised by April 1, 1892, the 

 directors should return to the subscribers their 

 subscriptions, less 10 per cent, which they were 

 authorized to spend for expenses. The board 

 not having secured this minimum, a resolution 

 was adopted at Tampa, on March 23, directing 

 that all subscriptions be returned in full, with- 

 out reserving any percentage, for the members 

 of the directory have themselves paid the ex- 

 penses incurred in their efforts to secure a cred- 

 itable exhibit at the World's Fair. The direct- 

 ory, however, retained their organization in order 

 to see what better means for promoting the in- 

 terests of the State might be adopted. On July 

 2, Arthur C. Jackson, State World's Fair Com- 

 missioner, published an earnest appeal to the 

 people, calling on them for $50,000 to erect the 

 State building at Chicago, and offering each 

 county, as inducement to subscription, space in 

 the 100,000 copies of the official State " Gazet- 

 teer " equal to the amount paid for space in the 

 State building, on the basis of $200 per page. 



Board of Trade. The Tallahassee Board of 

 Trade was permanently organized on April 9, 

 its object being to advance the trade, business, 

 and commerce, and promote the general pros- 

 perity and material interests of the city of Talla- 

 hassee and the county of Leon, Florida. The 

 board has particularly in view the permanent 

 establishment of the tobacco industry in all its 

 branches. 



Pension Bill. In January, Senator Samuel 

 Pasco introduced into Congress a bill, which was 

 finally approved on July 27, for the granting of 

 pensions to the surviving officers and enlisted 

 men who served for thirty days in the Black Hawk 

 War, the Creek War, the Cherokee disturbances, 

 or the Florida war with the Seminole Indians, 

 embracing a period from 1832-'42. Pensions 

 under this act are at the rate of $8 a month, and 

 payable from and after the passage of the act, 

 for and during the natural lives of the persons 

 entitled thereto. This act does not apply to 

 persons already receiving pensions at $8 a 

 month. 



Phosphates. The discovery of large deposits 

 of phosphates in the State has had a stimulating 

 effect upon business, caused emigrations in large 

 numbers from one part of the State to the other, 

 and the investment of much foreign capital. 



