136 Mo. App. 468 | Mo. Ct. App. | 1909
This action is to enforce the lien of a special taxbill against the property of the defendant fronting on Elm street, in the city of Chillicothe, a city under ten thousand inhabitants and incorporated by special charter. The trial court adjudged the bill to be invalid.
The city, by ordinance, directed the paving of twenty-four feet in width of that part of Calhoun street lying between Broadway and Locust streets except where it intersected with other streets, at which intersections the paving, after allowing for parkway and sidewalk space, was to be the full width of Calhoun street. The effect of this was to pave the center of the intersecting streets, twenty-four feet in width, across Calhoun street; or, to state it differently, to pave Calhoun street its full width across the intersecting street. The result being that if, afterwards, the city should conclude to pave Elm street, the place of intersection with Calhoun street would be already paved.
The controversy here is over the intersection of Elm and Calhoun streets. The lot sought to be charged is in the block fronting on both streets, but the lot itself is on Elm street alone, four hundred feet from Calhoun street.
The plaintiff affirms the right to a taxbill for paving the intersection, against the lot, although not abutting on Calhoun, while defendant claims that his lot not being on that street, cannot be charged.
The power to make an assessment against the private property of the citizens must be found in the statute; if it is not, the attempt at taxation must fail. The statute claimed to justify the bill in controversy is sections 6266-6271, Revised Statutes 1899. The first section provides that the council of every city under special charter, of less than ten thousand inhabitants
In Sedalia v. Coleman, 82 Mo. App. 560, we sustained taxbills on lots situated in the adjoining block, as the one here is situated. But that was under a statute for cities of the third class, containing just what the present statute lacks, that is to say, special power and provision was made for taxbills against specified property not abutting on the street improved, to pay for paving intersections.
Plaintiff insists on a line of argument like this: That the space of intersection of streets is on both streets and that therefore the paving of this intersection is a paving of Elm street as well as Calhoun, and that therefore this property is “on” and has a “frontage” on a street which is improved, and thereby fills the requirement of the statute that the property taxed must be on the street improved. But authority to take private property without the consent of the owner ought to be more direct and less “round about” than that. It is said by plaintiff that unless the property on Elm street is made to pay for the paving of a part of the intersection at Calhoun, that when Elm comes to be paved it will be found that an intersection has been already provided without cost to the property on that street. It has been found to be true that no plan or scheme of taxation can be devised that will work out absolute equality of burden with mathematical exactness, under all conditions. It may be the Legislature has considered that when Elm street comes to be paved it will be in the condition of Calhoun and also cross ‘intersecting streets which have not been paved, when it will have to bear the burden it now escapes, and in this way (all the streets being improved at different fames) matters will be equalized, as near as may be, throughout the city. Or it may be that the lawmakers meant to leave it in the power of the city to omit intersections from a charge against the property abutting
It is claimed by plaintiff that since the answer of defendant was merely a general denial, the defense made was not admissible. The defense was not what is known in pleading as new matter, arising since the cause of action, which must be specially pleaded. The defense goes to show that there has never been a cause of action, and that the asserted power to authorize the taxation of Elm street property never existed. This view of the pleadings in such cases was considered at length in Cushing v. Powell, 130 Mo. App. 576.
The judgment is affirmed.