162 Ind. 684 | Ind. | 1904
This proceeding was brought by appellees; under the act of 1893 (Acts 1893, pp. 196,-200), as; amended by the acts of 1895 and 1899 (Acts 1895, pps 143-148, Acts 1899, pp. 128-130), to improve certain roads, in Adams and Clinton townships, Decatur county. It ap
Three questions are presented by the record: (1) In a .taxing district composed of more than one township, is it sufficient if the petition is signed by fifty freeholders who are voters of said townships? (2) Did the three copies of the petition constitute a single petition? (3) Has the board of commissioners the power, under -said statutes, to improve roads already established, and also in such a proceeding to establish and improve new roads ? Each of these questions was answered in the affirmative by the board of commissioners and by the court below on the appeal. If all of said answers were correct, this case must be affirmed, but if not, it must be reversed.
Section one of said act of 1899 provides “that the county commissioners of any county in this State, when petitioned therefor' by fifty freeholders, voters of any township or townships contiguous to each other, * * * inhabitants in such county where such road or roads are to be improved * * * shall submit to the voters of said township or townships, towns and cities in said township or townships.” Taking only the words directly applicable here, we have, “fifty freeholders, voters of any * * * townships contiguous to each other, * * * where such road or roads aro to be improved.” These words specifically call for but fifty freeholders from the contiguous
Each township in a county is a part of the taxing district consisting of the entire county, for the purpose of hooping the free pikes in repair. One township which may have no improved roads is taxed for the maintenance of such roads in adjoining townships. Incorporated towns and cities pay tax to repair the freo pikes in the same county, although the proceeds of such tax levy are expended without their corporate limits, and they maintain their own streets. This tax has been held to be constitutional. Byram v. Board, etc., 145 Ind. 240, 33 L. R. A. 476; Road v. Yeager, 104 Ind. 195. It is said in Cooley, Taxation, 113 : “Taxing districts may bo as numerous as the purposes for which taxes are levied. The district for a single highway may not he the same as that for the sehcolhouse located upon it. It is not essential that the political districts of the state shall he the same as the taxing districts, but special districts may be established for special purposes, wholly ignoring the political divisions. * * * The political divisions of the state are necessarily regarded in taxation only where the tax i tself is for a purpose specially pertaining to one of them in its political capacity, so that, as already stated, the nature of the tax will determine the district.” Gilson v. Board, etc., 128 Ind. 65, 71, 72, 11 L. R. A. 835; Board, etc., v. Harrell, 147 Ind. 500, 504, 505.
The taxing district may be one or more townships of the county, and it is clear from the language used that it is sufficient if the petition ho signed by fifty or more freeholders of the taxing district, whether the same is composed of one township or more. “Moreover, it is a settled
The throe copies of the petition filed in this ease wore properly treated as one petition by the court below. Gifford v. Baker, 158 Ind. 339, 343, and cases cited; Flynn v. Taylor, 145 Ind. 533, 536, 537.
Judgment affirmed.