63 P. 740 | Kan. | 1901
The opinion of the court was delivered by
By this proceeding the plaintiff challenges the constitutionality of chapter 162 of the Laws of 1891 (Gen. Stat. 1899, §§7319-7321; Gen. Stat. 1897, ch. 158, §§173-175), “An act regulating the sale of real estate for delinquent taxes in such counties as shall adopt the provisions of this act.” The provisions of that act were duly adopted by the county commissioners of Reno county, after which the taxes charged upon some of the lands in the county of Reno became delinquent. The county treasurer advertised that these lands would be sold for taxes on September 4, 1900, at the court-house, and on that day plaintiff was present and proposed to buy the lands so advertised, but the county treasurer informed him that all
He attacks the validity of the statute because'it excludes all bidders other than the county, and thereby prevents competition; and also because it provides for a sale to the county of the entire property taxed, when a smaller portion of it might sell for enough at a competitive sale to realize all taxes, penalties and costs due thereon. These objections appear to be more of an attack upon the policy of the act than upon the validity of the powers to be exercised under it. The sovereign power of taxation belongs exclusively to the legislature. It has discretion and power to determine what property shall be subject to taxation, the rules upon which taxes shall be levied, and the means which shall be taken to secure an enforcement of the payment of the same. Its discretion is uncontrolled and its power is omnipotent, except as they may be limited by constitutional provisions. The principle of uniformity of taxation is required by our constitution, but no claim is made that the act in
The plaintiff insists that, while there is no specific inhibition in the constitution, the means provided in the act for enforcing the collection of taxes are contrary. to the universal practice and to the general principles of equity and justice; and, further, that they are not due process of law. At the argument it seemed to some of us that the taking of the whole of a tract of land for the taxes and charges against it, when a smaller portion might be sufficient to pay them, was a harsh and objectionable method, but reflection convinces us that whether a part or the whole shall be appropriated in satisfaction of the tax lien is a matter of legislative discretion, and one which is not the subject of review by the courts. To insure the prompt payment of taxes, penalties are imposed by the legislature, and if they are equal and uniform in their application, their validity is unquestioned, and very heavy penalties have been sustained. The harsher method of forfeiture for the non-payment of taxes and non-compliance with the tax- laws is frequently employed, and such statutes are generally held to be valid. If a forfeiture may be constitutionally enforced, no reason is seen why the provisions authorizing the treasurer to bid off the tract taxed for the county should not be sustained. The fact that we have had competitive bidding and a sale of the smallest quantity which any purchaser will take and pay the taxes and charges against the land, makes the means complained of seem unnecessarily severe to some, but mere harshness and severity of methods do not violate any right secured by the constitution.
It is probably true, as stated, that the usual methods of enforcing the collection of delinquent taxes on lands
The claim that it is not due process of law cannot
The plaintiff also attacks the validity of other statutes which make provision for the disposition of lands purchased by the county under the provisions of chapter 162 of the Laws of 1891. This, however, is not a matter of concern to the plaintiff. Assuming that he had a right to purchase, he sought to compel the county treasurer to accept his bid and tender, but the statute authorizing a purchase by the county alone having been held valid, his bid and tender were properly refused, and he has no standing to institute a judicial inquiry as to what shall be done by the county three years hence as to the sale or disposition of the lands purchased or as to the disposition of the proceeds of such sale. Whether they shall be disposed of under existing statutes or one to be enacted in the future is a matter of legislative discretion, and not of any concern to the plaintiff.
The motion to quash the alternative writ will be sustained, and judgment will go in favor of the' defendants.