STATE EX REL.; M. F. VANS AGNEW, AS EXECUTRIX OF THE ESTATE OF P. A. VANS AGNEW, DECEASED, EVA P. BRAXTON, AS ADMINISTRATRIX OF THE ESTATE OF J. M. BRAXTON, DECEASED, AND GILBERT YOUNGBERG, RELATORS,
v.
UPPER ST. JOHNS RIVER NAVIGATION DISTRICT, A PUBLIC CORPORATION, OF THE STATE OF FLORIDA, AND A. P. CONNOLLEY, L. E. KILNGENSMITH, FRANK KAY ANDERSON, F. H. MCFARLANE, AND DR. W. J. CREEL AS AND CONSTITUTING THE BOARD OF COMMISSIONERS OF SAID DISTRICT, RESPONDENTS
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This case involves a mandamus action where relators sought payment of judgments from funds held by the Upper St. Johns River Navigation District. The court considered whether certain expenditures made by the district were necessary administrative costs.
The court held that the commission tax was a necessary charge for the revival of the district to pay its obligations, and the other listed expenditures were reasonable and necessary for the administration of the district's affairs.
“We allow the commission tax on the theory that Upper St. Johns River Navigation District was a revived district for the purpose of paying its obligations incurred while in being and that it was essential that commissioners be duly commissioned and qualified.for this purpose.”
Reasoning for allowing the commission tax as a necessary expenditure.
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Join FLexlaw to unlock all legal intelligenceRelators sought payment of judgments from funds held by the respondent district. The district admitted holding the funds but claimed a portion was dis…
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Alternative writ of mandamus was issued in this cause requiring respondents to pay to the Attorney or records for relators the sum of $2,969.99, the same being the amount Feld by them subject to the payment of certain judgments recovered against respondents in favor relators. The return to the Alternative Writ admits the material allegations of the Writ but alleges that respondents have been forced to disburse a certain portion of said fund in the necessary administration thereof, to-wit: $275.77 expenses of respondents attending meetings, commission tax, secretarial Felp, treasurer’s bond and Federal tax, and the sum of '$125.00, as attorney’s fees. ’We allow the commission tax on the theory that Upper St. Johns River Navigation District was a revived district for the purpose of paying its obligations incurred while in being and that it was essential that commissioners be duly commissioned and qualified.for this purpose. The other charges appear to *254be reasonable and necessary expenditures incurred in the administration of the affairs of the revived district.
■ The cause now comes on to be heard on the motion of relators for a peremptory writ notwithstanding the return. Since we deem the foregoing expenditures as necessary .and essential charges to be incurred in the proper administration of the affairs of the district the motion for peremptory writ is denied with leave to amend the alternative writ in conformity with the view expressed herein.
, Davis, C. J., and Whitfield, Terrell and Buford, J. J., and Bird, Circuit Judge, concur.