54 Ind. App. 151 | Ind. | 1913
Appellee, the town of Miller, brought this action against appellant, Hobart Township, to recover from the latter its equitable share of money received from taxation by the township. Appellee town embraced territory that previous to its incorporation had been a part of appel
It is alleged substantially that appellee is a municipal corporation under the laws of Indiana, incorporated on June 15, 1907, and appellant is a township located in Lake County, Indiana; that prior to June 15, 1907, the territory embraced within appellee town was a part of territory embraced within the limits of appellant. During the year 1906, and prior to the incorporation of the town, appellant collected from the treasurer of Lake County the sum of $5,000 as taxes against all the property within the township. Fifty dollars of this sum was expended for the use of the territory within the town. The town was at that time entitled to $2,500. The total assessed value of the property within the township in 1906 was about $2,400,000, and the total polls about 203. The value of property embraced within appellee town in 1906 was about $1,300,000, and the total polls about 150; that at that time no debts existed on account of the territory embraced in the town; that appellee is entitled to its proportionate share of said money so collected by taxation. In June and December, 1907, appellant collected from the treasurer of Lake County the sum of $5,037.47, assessed against all the property in said township, including property within the limits of appellee town; that appellee is entitled to $3,000 of said money. The total assessed value of taxable property in appellant township in 1907 was about $2,586,350, and the total polls about 176. The assessed valuation of property in appellee town was about $1,400,000, and the polls about 140; that appellee is justly and equitably entitled to be paid by appellant its just share of the money received from taxation in 1907; that the county treasurer and auditor of Lake County should have apportioned the sum of money so paid to appellant township
In an agreed statement of part of the facts, the amount of taxes collected, and the proportion of the assessed valuation of the property embraced within the territory of appellant and appellee in 1906, are found to be $2,028,940 and $987,-600 respectively, forty-eight per centum being within the territory of appellee; that a demand was made by appellee upon appellant for the payment of its equitable share of the taxes in dispute, which was refused.
Judgment affirmed.