3 Ind. 481 | Ind. | 1852
The City of New Albany brought an action of debt against Charles Meekin to recover the amount of certain taxes assessed against him. Meekin pleaded the general issue. The cause was submitted to the Court upon the following statement of facts agreed to by the parties: “ Defendant is assessed by plaintiff with a tax of 75 dollars for the year 1850, and a tax of 48 dollars and 28 cents for the year 1851. Defendant is and has been for three years last past the owner of an interest in a certain steam-boat of the value of-- dollars. The other joint owners of said boat are not residents of the state of Indiana. Said boat was enrolled at Louisville, Kentucky, and has been, during said three years, running on the Ohio and Mississippi rivers, and occasionally touching at New Albany. When not running, said boat has been laid up at points not in said city. Defendant’s joint ownership is fairly worth the sum of-, and said' taxes have been regularly assessed as the proper per centage on said valuation.
“Defendant objects to the payment of said taxes, on the ground that said ownership above specified is not taxable by the plaintiff. It is agreed that if the Court decide,” &c. “ Moodey and Hillyer, for plaintiff. Thornton and Davis, for defendant.”
The Court below decided for the defendant, and rendered judgment accordingly.
The charter of the city of New Albany, section 9, confers upon the “ mayor and council”' of the corporation the power “ to assess annually, against each male inhabitant of the city, who shall be twenty-one years of age, sane, and not a pauper, a poll-tax not exceeding 50 cents; and upon all lands, tenements, and hereditaments, goods and chattels, rights and credits,” “ which are within the city, such ad valorem tax,” &c.; and provides that the same shall, from the 1st Monday in April of each year, “ be a lien upon the property so assessed, and a charge against the then owner thereof,” &c.
The question in this case, it will be observed, is not what power of taxation the state might have given to the
The judgment is affirmed with costs.