45 Md. 615 | Md. | 1877
delivered the opinion of the Court.
In this case an action of assumpsit was brought to recover a paving tax assessed on certain lots belonging to
1st. Can the action be maintained? The paving was done and the tax assessed upon the owners of the adjacent lots, in the years 1870 and 1871, after the Act of 1870, ch. 282, and the City Ordinance, No. 78, of 1870, had been passed. The suit is by the Mayor and City Council of Baltimore, for the use of Christian Hax & Son, and was not instituted until the 7th of October, 1874, after the passage of the Act of 1874, ch. 218, and the Ordinance No. 44, of that year. It has been contended that the right of action is founded altogether upon the 35th section of the 43rd Article of the Code of City Ordinances of 1869, which makes it the duty of the City Collector, when required by any contractor having a claim for paving done by him, to commence a suit on behalf of such contractor, in the name of the Mayor and City Coimcil against any person liable to the tax assessed on his property for such paving", and as this section was unconditionally repealed by the ordinance of 1874, no power existed to institute such an action when this suit was brought, and it must therefore fail. When this objection was first suggested we were under the impression it was fatal to the case, but further consideration of the subject has removed that impression.
The provisions immediately preceding this 35th section, direct how the tax shall be collected and what shall be done with the proceeds when collected. They make the taxes a lien on the property and require the City Collector to collect them “ by distress or otherwise,” and pay the same over to the City Register, and the City Commissioner is then directed to draw on the Register for the amount of the tax, and pay it over to the contractor when it may be collected. Then follows this 35th section which we have
2nd. The next objection seeks to give a broader and deeper signification and effect to the Act of 1874. It is insisted that though the paving was done and the tax duly levied under the- Act of 1870, yet inasmuch as that Act was repealed by that of 1874, without reservation of existing rights accrued and perfected under the former statute, the tax is stricken down and the right to recover it gone. For this proposition is cited the rule stated by Tindal, C. J., which is repeated in all the text books, and generally received and accepted by the Courts, that “the effect of repealing a statute is to obliterate it as completely from the records of the parliament as if it had never passed, and it must be considered as a law that never existed, except for the purpose of those actions or suits which were commenced, prosecuted and concluded whilst it was an existing law.” But can this rule be applied in all its rigor to the legislation we are now considering ? The Constitution of the State (Art. 3, sec. 29) provides that, it shall be the duty of the General Assembly in amending any Article or section of the Code of Laws of this State to enact the same as the said Article or section would read
3rd. The plaintiff offered in evidence the proceedings for the o]3ening and condemnation of that part of McCulloh street, on which the paving in question was subsequently done, including the ordinance for that purpose, approved May 27th, 1868. The defendant objected to the admissibility of these proceedings, first, because they did not show on their face, and were not followed up by proof on the part of the plaintiff, that the sixty days notice of the application for the passage of the ordinance had been given as required by Art. 4, sec. 838, of the Code of Public Local Laws. It is true this section of the law makes such notice essential to the validity of a condemnation ordinance, as was decided by this Court in the recent case of The Mayor and City Council of Baltimore vs. The Grand Lodge of Odd Fellows, 44 Md., 436. In that case a bill ‘
4th. The plaintiff also offered in.evidence the paving application, and proved the signatures of the several parties thereto. The number of feet represented on the face of the application exceeded the requisite majority. This application was duly advertised, and no objection being made the City Commissioner with the approval of the Mayor accepted it and directed the necessary proceedings for the execution of the work. The paving was accordingly done, and now the defendant makes the objection, that it was incumbent on the plaintiff to prove, that each of the several applicants was the owner, (or the agent duly authorized to sign for the owner,) of the property so represented. In other words the objection goes to the extent, that if there are any number of applicants professedly constituting this majority, the City, in order to recover his proportion of the tax from any non-assenting owner, must exhibit the titles of all the applicants, and the defendant has nothing more to do than to sit by and get rid of the tax on him, if the title of any one necessary to make up the assenting majority, is not affirmatively shoiun to be such as the law'requires to enable him to sign. This we think is an unreasonable exaction and not supported by any adjudged case. Whilst the law has wisely provided, that the paving shall not be done unless applied for by a majority in interest of those to be.affected thereby, still some effect must be attributed to the affirmative determination of the Commissioner and Mayor on the application, especially when no objection is made after ample notice by publication has been given, so that any one interested may appear and resist, or object to the
5th. In one of his prayers the defendant insists, that to authorize a recovery in this action, it was necessary for the plaintiff to show that this paving was done in strict conformity with ordinance, No. 13, approved June 5th, 1858, and in another that there can be no recovery, because the City Commissioner in proceeding under the Act of 1870, and ordinance No. 78 of that year, had no authority to require the paving to be done in accordance .with the ordinance of 1858. Without inquiring whether these two objections are consistent, we are of opinion that neither of them can be sustained'. That part of the ordinance of 1858, which prescribed the dimensions of stones to be used in curbing and paving, had in some slight degree been altered by the ordinance of 1870, before the commencement of the paving proceedings now in question. In no, other respect so far as affects this
6th. The next ground of objection is, that at the time this work was done, the city had no power to include in the tax for paving the cost of grading the street, and assess that upon the owners of adjacent property. The Act of 1810 expressly confers the power to pave an unpaved street
7th. It is also said the assessment embraces other charges hot authorized by law, and especially a commission to the City Collector for collecting the tax. Besides the cost of grading, curbing, and paving proper, it is shown there was included in this assessment charges for establishing 'the grade, for. advertising and for surveying, amounting in all to a small sum. That these latter charges come clearly within “the expenses,” which the law allows, we think there can be no reasonable doubt. The theory of the laws which impose this exclusive taxation on adjacent owners, is that the work is for their benefit, and that they derive such advantages from it in- the enhanced value of their property, over and above what is conferred upon the public at large, that it is just they should pay all the cost thereof, and that no part of the burden should be borne by others. That being the purpose and intent of such enactments, we think it is no extension of the term “expenses” as used in the Act of 1870, to construe it as including a reasonable commission for collecting the tax, especially when we consider that it has been the practice in this State to include such commissions in general tax laws and that collectors are paid in this way.
8th. The remaining objection is that the defendant cannot be held liable for any part of the tax shown to have been assessed against Mrs. Mary Dashiell. It appears that Mrs. Dashiell, the mother of the defendant, in her life-time owned certain lots binding on this street, and that she died in 1869, leaving a will'by which she devised them in fee to the defendant. In the assessment warrant the proportionate tax for these lots, is erroneously assessed to Mrs. Dashiell, instead of the defendant who at the time the paving proceedings were commenced, as well as when the assessment was made, was confessedly the owner of them. Whatever difficulty this mistake might have occa
We have thus considered all the numerous defences raised in the Court below, and finding in none of them, any ground of reversal the judgment must be affirmed.
Judgment affirmed,.