142 Ind. 335 | Ind. | 1895
This was an action commenced by the appellee, in the circuit court of Rush county, on the 16th day of February, 1891, to enjoin appellant, as the treasurer of that county, from collecting a tax levied upon the lands of appellee and others, to aid in the construction of the Cincinnati, Wabash and Michigan Railway.
Upon a change of venue-the cause was tried in the Marion Superior Court, and resulted in a judgment perpetually enjoining appellant from collecting the tax in question, and adjudging the same to be null and void. The following from the record appears to be a correct summary of the facts in the cause:
On March 30, 1887, a petition in due form signed by twenty-five freeholders and over, of the township, in accordance with section 1045, R. S. 1881, and section 5310, R. S. 1891, was presented to the board of commissioners of said county, asking an appropriation of fifty thousand dollars as a donation to said railway company. Said petition was acted upon by the board, and an order made on that day fixing the 1th day of May, 1887, for an election to enable the voters of the township to decide whether the donation should be made. Tbe election was held pursuant to the order, and resulted in a majority of the votes being cast for the appropriation.
No further proceedings were had in the matter until the 17th day of June, 1890, when the board, as recited in the record entry then made, on account of said railway company having resumed the prosecution of its work in the township, and being engaged in prosecuting it to a speedy completion, revoked and set aside its said order of suspension of the collection of the taxes, and directed the auditor of said county to assess and apportion to the several owners of real and personal property subject to taxation in the township for the year 1887, a tax of one per cent, to raise the sum of $23,224.95, and to assess and apportion the residue of said donation, or so much thereof as not to exceed one per cent, upon the taxables, to the several owners of real and personal property subject to taxation in the township, as shown upon the tax duplicate for the year 1888 ; said taxes to be collected by installments in like manner as are State and county taxes.
Appellee was, on March 30, 188V, the owner of the lands and lots upon which the railroad tax has been levied, but did not join in the petition heretofore mentioned. The proper notice for the election was given by publication, in two papers of general circulation, printed and published in Rushville, the county seat, and also by the distribution of printed hand-bills.
The errors presented and argued by the learned counsel for appellant, are upon the action of the court in overruling the demurrer to certain specifications of the complaint, and in overruling a motion for a new trial. The complaint is quite voluminous, and contains eleven specifications. It and each of its specifications were assailed by a demurrer, which was overruled to the 1st, 2nd, éth, Vth, 8th, and 9th, and sustained to the others.
In actions of the character like the one at bar, it is the proper practice as recognized by the decisions of this court, to demur to each specification. Each is considered as a separate paragraph, and must be good within itself, and one can lend no aid in upholding the other. Hilton v. Mason, Treas., 92 Ind. 157, and cases cited ; Hill v. Probst, Treas., 120 Ind. 528.
The first and second specifications are the essential ones in the case, and are so considered by the appellant and appellee herein, and they are substantially as follows : “ Plaintiff says that the tax so pretended to be levied and charged against him and his said property is absolutely null and void for the following reasons:
“First — The pretended meeting of the board of county
“ Second — That the pretended proceedings above set
The principal contentions of appellant, and the only ones which we deem necessary to set out in this opinion,, are as follows:
“First — Where the members of a tribunal, such as the board of* commissioners in this State, may convene-in session upon notice from a ministerial officer, and they do assemble in session and transact business as if convened in due form of law, their judgments are not void.
‘ ‘ Second — Where there is authority to convene upon notice, and the sessions of the tribunal are not confined to times fixed by positive law, the tribunal in convening in session necessarily adjudicates upon its own organization, its own authority to hold the session, as well as upon all other jurisdictional facts, and its judgment is not vulnerable upon a collateral attack, however erronous it may be.
“Third — The board of commissioners not only had jurisdiction of the general subject, but it had, also, exclusive original jurisdiction of the whole subject, so that its decision as to its authority to hold the special session is that of a permanent tribunal of exclusive original jurisdiction, and hence'not vulnerable to a collateral attack.
“Fourth — The special session was held by rightful
‘ ‘ Fifth — That there is no equity shown in the action, .nnd therefore no right to an injunction.”
Upon the other side the learned counsel for appellee •contend that the board of commissioners on March 30, 1887, when the petition in controversy was presented to that body, and also on June 17, 1890, when the tax was •ordered to be placed upon the duplicate, was not in regular session nor in special session by virtue of •section 5737, R. S 1881 (section 7822, R. S. 1894), and therefore their acts in the premises are void, and consequently the tax in question is a nullity, and the collection thereof should be enjoined.
It is evident, we think, that the theory of the complaint, when considered with reference to the first and second specifications, is that the orders of the board of •commissioners, made and entered on March 30, 1887, •and June 17, 1890, are null and void for the reason that no notice was given to the individual members of the board, by any of the officers mentioned in section 5737, ■supra; that they convened and assumed to act as a board of their own volition, and not otherwise; and that' -consequently the complainant was entitled to injunctive relief. It is firmly settled that the court will construe the complaint as proceeding upon the theory which is most apparent and most clearly outlined by facts alleged. Batman v. Snoddy, 132 Ind. 480; Monnett v. Turpie, 132 Ind. 482, and cases cited.
We must presume that the theory presented by the material averments of the complaint was the one upon •which the cause was tried and determined, and from
It will be seen that section 4045, supra, expressly authorizes a petition for an appropriation in aid of the construction of a railroad to be presented to the board of commissioners, at any regular or special session thereof. By this statute exclusive original jurisdiction of the whole subject-matter appertaining to appropriations to be made to railway companies by way of taxation, is lodged, or vested, in the commissioners’ court by the Legislature subject only to the law granting an appeal from its decision by a person “aggrieved.”
While it is true that this tribunal which is purely of statutory origin, and is in its general character one of inferior and limited jurisdiction, possessing only power to act in such proceedings wherein jurisdiction is conferred upon it by the legislative department; and generally speaking the same presumptions are not indulged in its favor, as are in favor of a court of superior and general jurisdiction. By jurisdiction of the subject-matter is meant, jurisdiction of the class of cases to
The earlier decisions of this court, on this point, among which are the case of Hord, Pros. Atty., etc., v. Elliott,
‘ If the plaintiff felt himself aggrieved by any of the subsequent orders or proceedings by or before the county board, in the prosecution of the proposed improvement, our laws gave him a complete and adequate remedy for his grievances by providing for an appeal from such orders or proceedings to the circuit court of the county.
“In his complaint herein, and in each paragraph thereof, which were filed more than two years after the filing of the petition mentioned therein, and, as we may well suppose, after the proposed improvement was about completed, the plaintiff makes a collateral attack upon
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“The complaint, in this case, and each paragraph thereof, were clearly insufficient, we think, whether challenged by demurrer below or by an assignment of error for the first time in this court.”
In the case of Anderson v. Claman, Treas., 123 Ind. 471, the action was commenced to enjoin the collection of a tax assessed for the construction of a free gravel road. The theory of the second paragraph of the complaint in this case was that the order of the board of commissioners adjudging that the improvement be made, and all subsequent proceedings thereto, were void, by reason of the fact that the board was not in regular session, neither had it been called in special session by the auditor, etc., upon any notice given. This court in its opinion in that case said :
“ It is evident that the board of commissioners having been in session on the 23d day of June, 1884, and made an order relating to the construction of said turnpike, the board having jurisdiction of the parties and the subject-matter of the action, their orders were prima facie valid,, and not subject to a collateral attack as in this case. If the validity of this order had been contested in an appeal taken from the final order and judgment of the board, a different question would be presented for
The rule laid down by the cases last cited is supported by the decisions of this court, in Jussen v. Board, 95 Ind. 567; State, ex rel., v. Board, etc., 104 Ind. 123 ; Board, etc., v. Hall, 70 Ind. 469.
In the case of Board, etc., v. Hall, supra, which was an action to enjoin the collection of a railroad tax, "Worden, J., speaking for this court, said:
“Now, it is manifest that, on the filing of a petition for such aid, one of the questions to be met and decided by the board is, whether the railroad company-, in whose favor the aid is asked, is then duly organized under the laws of this State; for, unless such be the case, the board is not authorized to make the order granting the prayer of the petition.
“The filing of the petition calls into exercise the jurisdiction of the board, and authorizes that body to determine, not only whether the petition is properly signed by the requisite number of freeholders of the township, but every other fact necessary to the granting of the prayer of the petition, including the due organization, under the laws of this State, of the company in whose favor aid is asked.
‘ ‘ By making the order granting the prayer of the petition, the board must be taken to have decided that the company was such an one as was, under the statute, entitled to aid; and if, in this respect, it has committed an error, the decision is, nevertheless, binding and conclusive, unless appealed from, and cannot be attacked collaterally, as by injunction upon the collection of the tax. These principles are well established by the authori
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“Nor is there any hardship in this view of the question, as the tax-payer who has an interest in the matter decided, and is aggrieved by the decision, may appeal therefrom, and thus contest the question as to the due organization of the corporation.”
The following decisions also are in harmony with, and fully support, the proposition under consideration. Ballard v. Thomas, 19 Gratt. 14; State, ex rel., v. Board, etc., 101 Ind. 69; Maxwell v. Board, etc., 119 Ind. 20; Smurr v. State, 105 Ind. 125, and the many cases therein collated. See also Pittsburg, etc., R. W. Co. v. Harden, etc., 137 Ind. 486, in which several of the identical propositions involved in the case at bar are decided adversely to appellee.
As heretofore said, the complaint was formulated by appellee upon the theory that the commissioners at the time in question came together on their own volition without notice from any officer designated by the statute. It also appears from the complaint, and the exhibits filed therewith, that all the members of the board were present at the place provided by law for their meeting, and at a time when they could have convened in special session, upon call, as these sessions are not definitely fixed by the statute. It must be at least presumed that they passed upon their right to sit as a board, at the time in controversy. The board determined its right at the time to act in a matter in which it had the exclusive original jurisdiction, and in which jurisdiction under the law might be exercised by it, at either a regular or special session. It made and caused to be entered in due form by the auditor, an order granting the prayer of the peti-' tion and fixing the time for the election. The election was held after due publication; and at the regular June
Tested by the rule laid down and the principles enunciated in the authorities which we have cited, to the reason and logic of which we feel bound to yield, it follows, that the complaint, and each and all of its specifications in question, must be held to be insufficient to entitle the appellee to equitable relief. Again, upon another view of the case, we think the complaint is not sufficient, for the reason that it is in many respects devoid of equity. Where a litigant seeks to assail by injunction, proceedings which are alleged to be invalid, he must also show by his complaint that he is entitled to equity.
The general rule, as laid down by the authorities, is that where one invokes the aid of a court of equity, in a
It is not insisted by appellant, nor do we so decide, that a court may hold a term in defiance of law. No law was violated, for there is none definitely fixing a time for special sessions of boards of commissioners.
We must not be understood as holding’ that in no event can a void judgment be collaterally impeached, but we confine our decision to the facts presented in this case.
It follows from the conclusion reached, that the court erred in overruling the demurrer to the complaint and to each specification thereof.
The judgment of the general term affirming the one of the special term is reversed, at the cost of appellee, and the cause is remanded to the trial court, with instructions to sustain the demurrer to the complaint and to each specification thereof, and vacate the judgment and decree, and for further proceedings in accordance with this opinion.