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PRISONER-SUBSISTENCE A CHARGE ON COUNTY
WHERE CONVICTED
September II, 1926.
Hon. Ernest Amos,
Comptroller,
Tallahassee, Fla.
Dear Sir:
Your favor of the 10th instant, with reference to bill of
Hon. W. H. Dowling, Sheriff of Duval County, for the feed­
ing of one Fortune Ferguson, who was convicted and sen­
tenced to be electrocuted, received.
I note that Mr. Dowling has rendered this bill to the
County Commissioners of Alachua County, and that they
have refused to pay the same on the ground that the sentence
of the court directed that said Ferguson be delivered to the
State Penitentiary and there confined until electrocuted.
Under the electrocution statute the prisoner should be
kept confined in the Sheriff's custody until after the death
warrant· is issued. The statute provides that upon the sen­
tence of death being pronounced that the Clerk of the Circuit.
Court shall furnish to the Sheriff a certified copy of the
record of conviction and sentence, and that it shall be the
duty of the Sheriff to transmit this record to the Governor;
that the Governor then in due course signs the death warrant
and transmits the same to the Sheriff. After the death war­
rant has been issued, it then becomes the duty of the Sheriff
to deliver the prisoner to the State Penitentiary.. Until de­
livery of such prisoner to the State Penitentiary, the cost of
his keeping is naturally upon the County and should be paid
by the Board of County Commissioners of such County.
Because the sentence of the Court in this case provided
that the said Fortune Ferguson be delivered by the Sheriff of
Alachua County to the proper officer of the State Penitentiary
of Florida, and by him safely kept until s~ch date and time·
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as the Governor by his warrant may point out, which time
the said warrant directed, within the walls of the permanent
death chamber, as provided by law, etc., would not change
the force and effect of the law on the statute books.
If Fortune Ferguson was transferred from the County
of Alachua to the Jail in Duval County for safe keeping, it
vwuld not affect the liability of Alachua County for his keep.
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II.
In my opinion this feed bill rendered by Mr. Dowling
against the County of Alachua is proper and should be paid
by Alachua County, and that the keeping of the said Fortune
Ferguson is an obligation on Alachua County until the death
warrant shall have been issued by the Governor.
Yours very truly,
J. B. JOHNSON,
Attorney General.
BANKS-TAXES ARE PREFERRED CLAIMS
October 8, 1926.
Hon. Ernest Amos,
Comptroller,
Tallahassee, Fla.
Dear Sir:
Your favor of October 8th, with attached letter from
the United States Attorney for the Southern District of Flor­
ida, dated October 7th, has been received.
It is my opinion that all taxes due the United States, the
State of Florida, the counties and cities, are preferred claims
against insolvent banks. Taxes due the United States have
a preference over all others.
Very truly yours,
J. B. JOHNSON,
Attorney General.
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