404
BIENNIAL REPORT OF THE ATTORNEY GENERAL
who has power to contract or moke purchases on behalf of the state,
such as the state Road Department, the Board of Comm,issioners of state
Institutions or the state Board of Control. Purchases made other than
by these Boards are not deemed to be purchases made' by the state and
accordingly are subject to the state gasoline tax. - It is only when one
of the official boards of the state directly buys the gasoline and pays for
it directly to the oil company or makes a contract to pay for it that the
exemption applies. The power to buy on behalf of the state to bind
the state, can!10t under the Florida law be delegated to employees and
subordinates.
You are therefore advised that the state of Florida will expect to
enforce the collection of gasoline tax on all sales of gasoline made by oil
companies except as above stated. Even then, I think that whatever
contract or deal is made should contain on its face a statement to the
effect that the Board purchasing the same is purchasing it as claimed to
be tax exempt.
Yours very truly,
FRED H. DAVIS, Attorney General.
NEWSPAPER-QUALIFICATION AS MEDIUM FOR LEGAL
ADVERTISEMENT.
July 24, 1930.
Dear Sir:
Your letter of July 11th on the above subject has been called to
my attention since my return to Tallahassee.
Section 4901 of the Compiled General Laws provides that a news­
paper printed and published periodically once a week or oftener, wholly
or in large part in the English language, entered or qualified to be
admitted and entered as second class matter at a Post Office in the
county where published, for sale to the public generally, available to
the public generally for the publication of official or other notices and
customarily containing information of a public character or of interest
or of value to the residents or owners of property in the county where
it is published, or of interest of value to the general public shall be con­
sidered a legal newspaper in which can be published any legal notices
required by law to be published. However, the foregoing law does not
apply to newspapers in which shall be published the notice of adver­
tisement of tax sales, but does apply to every other kind of legal
advertisement.
Before a tax sale can be published in a newspaper, the news­
paper must have been published continuously in the county for a period
of not less than one year prior to its selection as the advertising medium
at the first regular meeting of the Board of County Commissioners in
February of each year, which is the time for selecting the newspaper in
which tax sale notices shall be published. See Section 3 of Chapter
14572, Acts of 1929.
Section 4666 of the Compiled General Laws provides that official
and legal advertisements, unless otherwise. provided by law, shall be
published in the newspaper published either wholly or in part in the
county where such publication is required to be made, if there be such
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BIENNIAL REPORT OF THE ATTORNEY GENERAL
405
a newspaper. In this connection it will be noted there is a distinction
between newspaper "printed" in a county and a newspaper "pub":
lished" in a county. A newspaper can be "published" in a county with-·
out necessarily being "printed" in a county. In such case, the preference
is to be given to the newspaper which is both published and printed in
the county, although it is not necessary that a newspaper be actually
"printed" in a county, provided it is "published" and circulated there
in order to make it eligible as a legal advertising medium.
Trusting this answers your inquiry and that it may be helpful to
you, I am
Yours very truly,
FRED H. DAVIS, Attorney General.
TAX ADJUSTMENTS-METHOD OF ASSESSING AFTER
ADJUSTMENT
August 26, 1930.
Dear Sir:
This is in answer to your letter of the 16th on the above subject.
Chapter 14572 contemplates that when an adjustment is made that
the land owners shall have until July 1st, 1930, in order to take the adjust­
ment up. This provision must be construed in connection with the other