11 Kan. 384 | Kan. | 1873
The opinion of the court was delivered by
There are but two questions in this case. The plaintiff is the owner of certain lots on Santa Pe street in the city of Atchison. The authorities after proper proceedings let a contract to sidewalk that street. The sidewalk was built. The assessments therefor upon plaintiff's lots were not paid, and the authorities proceeded to sell. To restrain such sale this action was brought. And first, the plaintiff insists that the supposed sidewalk is no sidewalk, but a bridge. The proposals were for a sidewalk; the contract was for a sidewalk; the work was accepted as a sidewalk, and the attempted sale is for nonpayment of a sidewalk-tax. The structure is spoken of all through the findings as-
The second question is thus stated by counsel: “ It must be conceded that defendant has no authority to sell for a tax never on his tax-roll. Has he any more in case of a tax which no law authorizes to bé placéd on his tax-roll? ' He could not sell real estate for a personal tax, because not authorized, yet he may receive the tax. All assessment for taxation is ad valorem; and no front-foot description has ever existed on the assessment or tax-roll of defendant’s county. Sec. 69, ch. 107, Gen. Stat., 1043, contains the only authority for any city tax to go upon the tax-roll of the county, and it extends only to the percentage levied on the real and personal property in such city as returned on the assessment-roll of the
[ * Query : Did not eh. 122, laws of 1870, (p. 248,) “an act in relation to sidewalks and sidewalk taxes in cities of the second class,” furnish specific authority to the county clerk to place the u sidewalk taxes ” in question on the tax-roll ?—Reporter.]