| Material Information
||North America -- United States of America -- Florida
||Letter, To: LM Blain From: Hugh M. Taylor, Nov 16, 1967
||Box 10, Folder 3 ( SF-Taxation-Constitutional Revision - 1966 and 1967 ), Item 5
||Digitized by the Legal Technology Institute in the Levin College of Law at the University of Florida.
iii~i i III
OFFICE OF JUDGES OF CIRCUIT
CIRCUIT JUDGE, SECOND JUDICIAL CIRCUIT H. M.TAYLOR
QUINCY, FLORIDA BEN C. WILLIS
O c R'oD, JR.
November 16, 1967. SEE,FLA.
Honorable L. M. Blain
Gibbons, Tucker, McEwen, Smith and Coffer
Attorneys at Law
P. O. Box 1363
I have your letter of October 27th. I apologize
for the delay in answering, but have been trying to
catch up with my judicial work since the legislature
adjourned and have just been unable to keep up with my
The proposed section of the revised Constitution
entitled "RELIEF FROM ILLEGAL TAXES" is simply a redraft
in better language of the contents of Section 8, Article
IX of the existing Constitution which has been construed
by the Supreme Court as requiring the payment of all legal
taxes before a judgment is entered relieving the taxpayer
from illegal taxes. It is generally regarded as being a
highly desirable constitutional provision.
It does not require paying of taxes before a suit to
enjoin illegal taxes has been filed. It merely requires
the payment before the final judgment granting the relief.
Please give Senator McClain my regards when you see
Yours most sincerely,
Hugh M. Taylor