This is an action on a special tax bill issued for paving on the east side of Pine ■street between the center of Sixth street and the center of Tenth street in the city of Rolla, a city of the fourth class. As the numbers indicate there were three ■other intersecting streets between the two mentioned.A trial without a jury resulted in a judgment for the ■defendants and the plaintiff has appealed.
The points made here are that the tax bill is void for the reason that no preliminary resolution was published declaring the work necessary; that the apportionment for the work was not properly made; that there was no ordinance passed levying and assessing the amount designated in the tax bill; that the tax bill was issued payable in three annual installments without any written request on the part of the defendant and that the data for the assessment was not furnished by the engineer.
The defendant, Schuman, the owner of the property described in the tax bill and hereafter referred to as defendant, alleges four separate defenses to pi in-tiff’s petition, concluding with the complaint that the tax bill was issued in installments. When the tax bill was offered in evidence the only objection interposed by defendant thereto was that it attempted to unite and combine in one tax bill three separate and distinct enes, the objection being aimed at the installment feature of it.
The basis for the objection that no resolution was published is that the resolution was placed in the newspaper in such fine type, with patent medicine advertisements and in such a place in the paper as to amount to no notice.
The assertion that no ordinance levying the assessment covered by the tax bill is sought to be justi
. The defense that the resolution was not published according to law can be of no avail. This court, in the case of Webb v. Strobach,
The next contention in the brief is that the tax bill is void for the reason that it is payable in three annual installments. There is nothing in the tax bill, or in the law authorizing it to be issued payable in installments upon a written request of the property owner, that prevents its being paid in full any time after it is so issued. The amount due for the improvement is assessed as a lien upon the defendant’s property and designated to be due in three annual installments, “as evidenced by two coupons and certificates of payment” thereto attached. The terms of payment were more lib
The defendant contends that the apportionment of the costs of this improvement was not properly made. He cites the case of State ex rel. Meek v. City of Chillicothe,
There is some contention in defendant’s brief to the effect that the cost of the intersections were not .prorated against the separate blocks to which they belonged, but the tax bill made a prima-facie case for plaintiff, hence the burden of proving this defense rested upon the defendant and he has failed to offer any testimony that tends to prove it. The figures upon all of the assessments indicate that the assessment was properly made and we hold that in the absence of a showing to the contrary that there is no defect in the levy.
The next insistence is that there was no legal meeting of the board of aldermen at the time it is claimed
It is held in Parry v. Ridge,
The defendant contends that the tax bill is void for the reason that the city engineer did not submit a report of apportionment to the board of aldermen before the assessment ordinance was passed as required by another ordinance of the city. A sufficient answer to that contention, we think, even without considering the statute as to the manner and method of assessment, is that it is immaterial whether the engineer reported or not since the apportionment is properly made. The objection is not urged in the answer filed by the defendant.
There being in our opinion no valid defense to this tax bill the judgment of the trial court is reversed and the cause remanded with directions to enter judgment for plaintiff for the full amount due on the tax bill, de
