88 Kan. 363 | Kan. | 1912
The opinion of the court was delivered by
The plaintiffs sued to enjoin the collection of a sewer tax. The defendants prevailed. The only question involved is whether the suit was begun before the expiration of thirty days from the time the amount due on each lot liable for assessment was ascertained, as provided by section 1 of chapter 124 of the Laws of 1911. The plaintiffs contend that the ascertainment dates from the actual publication of the ordinance levying .the tax. The defendants insist that it dates from the actual ascertainment or decision by the city as to the amount each tract is to bear. The action was begun on the 4th of May, 1912. The report of the appraisers was filed July 29, 1911, and showed the valuation placed on.each lot and apportionment of the costs of the construction of the sewer to each lot. A notice was published by the city that on Monday, April 1, the mayor and council would meet at 7:30 P. M. at the-council chamber to hear all persons and determine and consider all complaints from property owners touching
In Marshall v. City of Leavenworth, 44 Kan. 459, 24 Pac. 975, the question arose whether the time began to run from the publication of the ordinance or from receipt of the notice by the lot owner, and it was held that the ascertainment dated from the publication of the ordinance, and it was written into the syllabus that the time when the assessment is ascertained “and when the limitation commences to run, is when the ordinance levying the assessments and designating the amount of the assessment levied upon each particular lot or piece of ground is published and takes effect.” (Syl. ¶ 1.) In the opinion it was said:
“All the other irregularities are waived and cured by the plaintiffs’ failure to commence any action within thirty days after the publication and the taking effect of the ordinance making the specific assessments upon each portion of the abutting property.” (p. 461.)
City of Topeka v. Gage, 44 Kan. 87, 24 Pac. 82, was cited, and it was there said:
“The ordinance fixed the rate of the levy, and all that remained to be done was to compute the amount of the assessment upon each lot or piece of ground at the rate designated in the ordinance; and the ordinance dirécted the clerk to make the computation. We think the clerk had authority to make the computation, and the assessment so made was properly ascertained.” (p. 90.)
“No suit to set aside the said special assessments or to enjoin the making of the same shall be brought, nor any defense to the validity thereof be allowed, after the expiration of thirty days from the time when the amount due on each lot or piece of ground liable for such assessment is ascertained.” (Laws 1911, ch. 124, §1.)
How could a suit be brought to enjoin or question the validity of an assessment before it had been made ? An assessment can be made by ordinance only. (Gen. Stat. 1909, § 1374; Laws 1911, ch. 124, §1.) And how can an amount be “due” until an assessment has been made? We hold, therefore, that the time began to run from the publication of the ordinance.
The statute requires the ordinance to be “published in some newspaper printed within the city, or if no paper be published in said city, then in some paper having' a general circulation therein.” (Gen Stat. 1909, § 1347.) The ordinance was printed in the Holton Recorder of April 4, but it appears that on that date the issue was late, that the press was started about 4 p. M. and the issue of the paper for certain towns outside of the city was run off and deposited in the Holton post office about 6 P. M.; that substantially the remaining three-fourths of the regular issue of that date was not delivered for mailing until April 5, up and until about the noon hour; that, those mailed to the towns mentioned were deposited in time to reach their
The statute (Gen. Stat. 1909, § 1347) requires the publisher to prefix to every ordinance a line in brackets stating correctly the date of such publication, which in this case was given‘as April 4. It was held in Davis v. Huston, 15 Neb. 28, 16 N. W. 820, that the paper will be presumed to have been published on the day of which it bears date. This presumption may of course be overcome by proof, and the question here is whether it was so overcome in this case. There is no doubt that the paper was printed in Holton, that the copies for
In State of Iowa v. O. & C. B. Ry. Co., 113 Iowa, 30, 84 N. W. 983, 52 L. R. A. 315, the supreme court of Iowa decided that a publication in an extra edition and of fifty or a hundred copies at eleven o’clock at night and not mailed to subscribers or otherwise distributed except as sold to parties directly interested, was not an official publication. Jackson v. Beatty, 68 Ark. 269, 57 S. W. 799, held that a statute requiring the notice to be published in a newspaper printed in the county, if there be one having a bona fide circulation therein which shall have been regularly published in the county for one month next before the date of the first publication, was not complied with by an insertion in a paper not shown to have been printed or published in the county for the proper length of time; that printed and published as there used were synonymous, and a showing of a bona fide circulation in the county did not amount to proof of publication therein. In Nebraska Land, Stock-growing & Investment Co. v. McKinley-Lanning Loan & Trust Co., 52 Neb. 410, 72 N. W. 357, the statute required the notice to be published in some newspaper printed in the county, and it was decided that the word published was synonymous with the word printed, and an affidavit that the newspaper was published in the county was therefore deemed sufficient. In other words, if the
Applying the latter meaning it was held in North Baptist Church v. Orange, 54 N. J. Law, 111, 22 Atl. 1004, that a notice required to be published in a newspaper printed in German must be in German and when printed in English it would be merely printed but not published.
A notice in English in a German newspaper was held good in Richardson v. Tobin, 45 Cal. 30. A newspaper was in City of Cincinnati, etc., v. Bickett and Purcell, 26 Ohio St. 49, decided to mean a publication in the English language. A similar ruling was made in the case of Road in Upper Hanover, 44 Pa. St. 277.
But nothing in these authorities or any -that we have been able to find impels us to go further than required by the language of the statute, which prescribes that the ordinance shall be published m a newspaper printed in the city, if one be printed there. The paper was printed within the city. The publication of the issue of. April 4 was in good faith begun on that day and although a majority of the copies were not actually
The judgment is affirmed.