R. R. Jackson and I. S. Peoples v. Robert Mcgrath and C. W. Mauch

Chapter 18691, Laws of Florida, 1937, authorizes the City of Miami Beach to establish a pension, annuity and retirement system for its officers and employees. By virtue of the authority conferred by the statute the City of Miami Beach, on December 3, 1937, enacted ordinance No. 498 creating and establishing such a system of pensions and other relief benefits for employees in the service of said City, the system to become effective as of March 1, 1938. On August 7, 1939, the City of Miami Beach adopted ordinance No. 558 assessing and imposing an excise or license tax on all insurance companies insuring property in the City against loss or damage by fire or tornado, the ordinance prescribing that the tax was ""to be payable and collected in the manner provided for by Chapter 19112, Laws of Florida, Acts of 1939, providing for the creation and administration of a Firemen's Relief and Pension Fund in certain cities and towns. Contained in the ordinance was the provision that ""all moneys derived from the taxes imposed by this ordinance is hereby appropriated to the Firemen's Relief and Pension Fund of the City of Miami Beach, which shall be administered in accordance with the provisions of Chapter 19112, Laws of Florida, Acts of 1939...."" Thereafter, the issuance companies affected by