69 So. 629 | Ala. | 1915
Lead Opinion
“The phrase, blue process of law,’ in matters of taxation and local assessments, does not necessarily mean a judicial proceeding with the notice and hearing appropriate thereto. The power to tax belongs exclusively to the legislative branch of the government, and when the law provides the mode of confirming or contesting the charge imposed, with such notice to the person as is appropriate to the case, the assessment cannot be said to deprive the owner of his property without due process of law. Hence, in the case of property taxes
As to whether or not notice is essential, when a personal judgment is provided or rendered, is a question with which we are not now concerned, as the statute in question does not authorize a personal judgment. Outside of the question, however, of personal liability, personal service is unnecessary, and a reasonable notice given by publication is sufficient. — Wight v. Davidson, 181 U. S. 371, 21 Sup. Ct. 616, 45 L. Ed. 900.
The writ of certiorari is denied, and the judgment of the Court of Appeals is affirmed.
Writ of certiorari denied.
Dissenting Opinion
(Dissenting.) — At this time I can only indicate in a summary, manner the ground of my disagreement in this matter. My judgment, is that the prevailing opinion, by according to statutes an unsound construction and effect, must logically operate and will operate to wrongfully deprive property owners of the rights and protection assured by section 235 of the Constitution of Alabama. The basic controlling question in this matter can, in my opinion, only be decided by a coincident consideration of the two- sections of the Constitution, viz., 223 and 235, and not by attaching a major influence and effect to statutes. In short, the primary inquiry is of a constitutional nature only; the pertinent statutes to be accorded an operation and effect consistent, rather than inconsistent, with the organic law. In my opinion the words “cost of sidewalks and street paving,” in section 223, cannot be soundly construed to include, as an element of the assessment, damages for which a property owner might have or has
While rulings in other states, where there are no constitutional provisions to consider, may be interesting
My opinion is that' this property owner’s assertion of rights under section 235 was not, and could not be, concluded by Code, § 1381. It'seems to‘ me the majority opinion (ante) has confused the scope and effect in actions in rem and in actions in personam.