8 Kan. 558 | Kan. | 1871
The opinion of the court was delivered by
This is an action to restrain the collection of taxes. It was brought in the district court of Saline county, and upon final trial there judgment was rendered for defendants. The taxes were levied for the year 1868, and their collection was stayed for two years by an injunction from the U. S. courts granted on the application of some of the stockholders of the company plaintiff. That suit was dismissed, and thereupon the c efendants, as officers of Saline county, were preparing to enforce the collection when this action was brought.
In the case of the Mo. River, Ft. Scott & Gulf R. R. Co. v. Morris, Treasurer Bourbon county, 7 Kas., 210, this court had under consideration the question under what circumstances an injunction should be granted to restrain the collection of taxes, and the conclusion reached was that “ irregularities in the assessment made by the county clerk will not render the taxes founded upon such assessment void, and that a court of equity will not set aside such a tax, nor grant an injunction to restrain its collection, unless its collection would be inequitable and unjust, and the party seeking such a remedy must be prepared to do equity.” To the rule thus enunciated we adhere, and adhering to it find a solution of most of the questions presented in this case.
It is not pretended that the taxes were illegal, nor that the property assessed was not subject to taxation, nor is there anything in the agreed statement of facts tending to show that the assessment was excessively high, or even approximating the actual value of the property assessed. Under such circumstances it would seem to be grossly unjust to other tax-payers to release this one from the obligation to contribute its proportion to the support of the government which equally protects all. It is claimed that the proceedings to assess and value the property were so different from those required by
“ ‘ Statement of railroad property in tbe county of Saline, in tbe possession or under tbe control of tbe Union Pacific Eailway Company, E. D., liable to taxation March 1st, 1868:— 32 miles of railway, including road-bed, track, bridges, water and wood stations, and apportionment of locomotives, cars of all kinds, but without depot buildings or depot grounds, (wood, office furniture, depot apparatus, and money, which last named articles were assessed separately,) at $10,000 per mile, total value, $320,000.’ ”
We think there can be little difficulty in reading this as a listing and assessment of tbe railroad property in that county for taxation. And as the assessment of both real and personal property is made by tbe same person, and as since 1869 tbe taxes on them are collected in tbe same manner, we fail to see bow a mingling of real and personal property in one assessment can have prejudiced tbe plaintiff, or what ground it furnishes for tbe interposition of a court of equity.
In regard to tbe raising of tbe valuation we might, perhaps, with some propriety waive any consideration of it, in this case, for tbe reason that tbe record does not show that tbe plaintiff ever paid or offered to pay tbe taxes on tbe basis of tbe valuation of tbe county clerk, and it might be time enough after that was done to consider whether the assessment was properly raised. But this application is addressed to a court of equity, and having the necessary parties before us, we have concluded to dispose of all tbe questions and thus settle tbe whole.matter in difference without further litigation. The- assessment as returned includes real and personal property. The valuation was raised by tbe board of county commissioners from $10,000 per mile to $16,000 per mile. There is nothing to show whether
The case will therefore be remanded to the district court of Saline county with instructions that if the plaintiff shall, within such reasonable time as shall be fixed by said court, pay the taxes due upon the basis of the valuation fixed by the county clerk, to-wit, $10,000 per mile, then a perpetual injunction shall be decreed as prayed for, otherwise the judgment heretofore entered in favor of the defendants shall be affirmed. The costs in this com! will be divided equally between the parties.