85 Mo. App. 231 | Mo. Ct. App. | 1900
— This suit is to enforce a special tax bill
The legal question presented by the record is, may the
In Moberly v. Hogan, 131 Mo. 19, in a suit to enforce the lien of a special tax bill against defendant’s land for street improvements, it was ruled that the tax bill was prima . facie evidence of the liability of the property for the charges stated in the bill; that “the authority invested with the power of taxation for such purposes determines the occasion for the tax, and levies it upon the property subject to the tax. Where that is regularly done, in accordance with the terms of the law conferring the power, the propriety of the tax in the particular instance
Erom the foregoing authorities we conclude, that where the ordinance under which a street required to be improved is void, for want of authority in the city to pass it, or is the product of fraud or collusion, these facts may be shown as a defense in a suit on a special tax bill for work done under the void, fraudulent or collusive ordinance. But where the ordinance is valid in its general scope, as number 16630 was held to be in Skinker v. Heman, 148 Mo. 349 ; and does not on its face bear any evidence of fraud or caprice in its enactment, and is suitable to the subject-matter to which it is applied, the fact that it is inapplicable to the defendant’s property and imposed a burden on him, without any corresponding benefits to him or the community of which he is a constituent, can not for the first time be interposed as a legal defense in a suit against him on a special tax bill for work done under the ordinance. But he may in such circumstances have injunctive relief, if timely application is made therefor prohibiting the issuance of the tax bill. Skinker v. Heman, supra. To permit the defense in such cases, as was allowed on the trial of this cause, would be intolerable, harassing and extremely detrimental to both the city and real estate owners. In the language of Judge Macfarlane in Warren v. Barber Pav. Co., supra, if such defenses could be interposed “all security to the contractors would be destroyed and the costs of improvements necessarily increased in order to insure against such contingencies.” The contractor for these improvements contracted with the city, and is bound, when notified by the proper officer, to make them; he has no voice in the making of the ordinances providing for the improvements, nor is he
The judgment is reversed and the cause remanded.