6 Abb. N. Cas. 238 | The Superior Court of New York City | 1879
Upon the trial the court was asked to decide that the assessment was and is illegal and void, because the city clerk did not lay the assessment roll and the objections filed thereto before the common council, and the council did not hear said objections before it confirmed the roll. The court refused so to decide and the plaintiff duly excepted.
It is not claimed by the defendant, that in fact, the objections were laid before the council, or that the council heard the objections; at least, no proof was introduced to substantiate those facts. But it is asserted that the record of the defendant’s proceedings
Upon these facts, we cannot agree that the proceeding was a compliance with the statute,
It must be observed that this case presents considerations of an anomalous character, requiring the most rigid application of the principles of law which, under the constitutional inhibitions protecting and defending property against the aggressions of the sovereign, are the sole reliance of the citizen. The original proceedings to grade and pave Forest avenue were judi-' cially pronounced irregular and void. A part of the work having been done, the intervention of the legislature was demanded, and the very remarkable legislative enactment passed, under which the assessment was made and confirmed, not in the interest of the taxpayers, who had resisted the whole matter, but in the interest of those who had illegally performed a portion of the work. That enactment authorized and empowered the common council to grade and pave the avenue, and declared that no preliminary proceedings, such as theretofore had been required by the charter to legally order all such improvements, need be taken before the
The tax-payers are not heard concerning the propriety or necessity or policy of the costly work which is to impose onerous burdens upon them, but are allowed that privilege of objecting to the mere mode of assessing that burden upon their property, under the just expectation that their, complaints, in this respect, at least, will be heard and considered. And now it is said that it will be presumed that their objections, the only appeal they were allowed to make, were heard, and that the salutary rules of the common law shall
We agree that a new trial should be had upon the considerations stated.
But I assert that not only was the enactment unconstitutional and void, in not providing for due process of law before the property of the citizen could be taken or charged or incumbered, but that it is incompetent for the legislature, in the exercise of the power of taxation, to charge the property of one citizen by a course of proceeding unknown to the common law, and differing from that by which the property of all other citizens is taxed or charged. The charter of the city of Buffalo provides certain proceedings and safeguards to be observed in and about all proceedings of the nature and kind under consideration. They apply to all streets and to all residents ; an equal burden, self-imposed, for the government and improvement of the municipality. This charter delegating to the people of Buffalo the right of self-government, is, and was intended to be, equal in degree for all, or it would never have been accepted. Each and every provision enures to the benefit of every citizen equally, protecting and burdening all equally ; and were it known that the rights or property of a single citizen were subject to a higher or less degree of immunity than his fellows, a proper sense of justice would correct the error. To say that one man’s property can, by special law, be taken or incumbered in a manner and by proceedings that do not apply to all, is tyranny, and revolting to the theory and sentiment of republican equality. If it is competent for the legislature thus to express its will in regard to property situated
Quoted in the head-note.