91 Wis. 422 | Wis. | 1895
The following opinion was filed September 26, 1895:
It will be seen that the act makes no provision whatever for any notice to the property owner at any stage of the proceeding before the issue of the tax warrant. It has been repeatedly held that “ assessments for local improvements can be sustained only upon the theory that the lots or lands upon which they aré laid are specially benefited thereby; that a law authorizing such assessments without reference to benefits would, in its operation, take property for public • benefit without compensation, or take property from one person for the benefit of another, and in either view would be unconstitutional.” Stuart v. Palmer, 74 N. Y. 189, and cases there cited. The power of the legislature to impose, taxes and assessments for public purposes is unlimited, except as restrained by constitutional provisions, and is the exercise of the highest attribute of sovereignty; but in all such cases there must be an apportionment of -the burden, either among the property owners generally or the property specially benefited by the local improvement the cost of which is to be assessed against such property; and a tax or assessment upon property, arbitrarily imposed without reference to some system of just apportionment, cannot be upheld. Property cannot be taken by the right of eminent domain without some notice to the owner, or some opportunity on his part, at sopie stage of the proceeding, to be heard as to the compensation to be awarded him. Hood v. Finch, 8 Wis. 381; Seifert v. Brooks, 34 Wis. 443; State ex rel. Flint v. Fond du Lae, 42 Wis. 287; Kundinger v. Saginaw, 59 Mich. 361; State ex rel. Andrews v. Oshkosh, 84 Wis. 559. Certainly it cannot be maintained that by assessments made without notice to the lot owner his property may be assessed to one half or more- of its value, and he be deprived of it without an opportunity to be heard.
■ We have not been referred to any case holding that the constitutional guaranty of “ due process ” of law does not extend to cases of local assessments, and the necessity of notice in such cases is maintained by the clearest implication in Meggett v. Eau Claire, 81 Wis. 331, in which the assessment in question was maintained upon the ground that the proceedings prescribed and taken in that case amounted to notice and “ due process ” of law, and that no other notice
By the Oourt.— The judgment of the circuit court is reversed, and the case is remanded with directions to grant the relief demanded by the plaintiff’s complaint.
Upon a motion for a rehearing there were separate briefs for the respondents by J. O. Kerwin, attorney, and GKwies IF. Felleer, of counsel, and for the appellant by Byron B. Banders, attorney, and Phillips c& Hides, of counsel.
The motion was denied November 26, 1895. The following opinion was filed December 17, 1895:
The only provision of the city charter of Neenah — sec. 96a (ch. 5, Laws of 1885),— authorizing the common council to make assessments for building sewers having been held unconstitutional, it is insisted, upon a motion for a rehearing, that the assessment in question was authorized by secs. 895-904, E. S., inclusive, in relation to villages, made applicable to cities by sec. 927, E. S., and which authorizes the common council of every city to exercise all the powers conferred on village boards by said sections, and to “proceed in the manner therein prescribed, to lay out, . '. . open, alter, enlarge or extend any drain, canal or sewer, ... as well as by the provisions of their respective charters; and the provisions of the sections aforesaid shall be taken as applicable to such villages and cities.”
The power of village boards under the general law “ to lay out, open, change, widen or extend . . . sewers,”
For these reasons the motion must be denied.