60 Iowa 29 | Iowa | 1882
On August 7th, 1875, the city passed such an ordinance, and among other things provided, “that the city council may at any time hereafter, by resolution, * 'x' * direct and provide * * for guttering any of the streets of said, city.” The ordinance provided it should take effect “five days after its publication,” and it was published on the 12th day of August. As by its own terms the ordinance did not take effect until the time stated, it follows that it was not in force until the 17th day of August, 1875.
On the 9th day of August, 1875, the resolution contemplated in the ordinance was passed, and on the 14th of said month an additional resolution was passed by the city council, and thereunder the gutter in question was constructed and the tax assessed.
It is insisted, as the ordinance prescribes that the- council should by resolution “hereafter” passed provide for guttering the streets, that a resolution passed before the ordinance took effect is not a compliance therewith, and therefore is void, and that the tax is illegal and cannot be enforced. It is further said that the word “hereafter” relates to the time the ordinance took effect, and not to its passage. In support of this proposition Charless & Blow v. Lamberson, 1 Iowa, 435; Bennett v. Bevard, 6 Id., 82, and Thatcher v. Haun et al., 12 Id., 303, are cited. These cases hold that the word, “hereafter,” or similar words, as used in certain sections of the Code of 1851, relate* to the time the Code, or certain portions thereof, took effect, and not to the passage thereof. "We do
The ordinance was in fact passed by .the council before the resolutions were adopted, and we see no reason for holding that the word “hereafter” in the former should be construed to mean after, by its terms, the ordinance took effect. On the contrary, we think when the object and qmrpose are considered, the word “hereafter,” should be construed to mean the time the ordinance was in fact passed. The object of both was to legally provide for the construction of gutters, and the meaning and evident intent of the ordinance was that, at any time after its passage, the counsel by resolution might provide the mode in which the charge or cost of the gutter should-be assessed.
We, therefore, are of the opinion that the council properly assumed,- and had the power and jurisdiction, to direct the improvement and assess a tax to pay therefor. The cases of The City of Dubuque v. Wooton, 28 Iowa, 571, and Roche v. The City of Dubuque, 42 Id., 250, are distinguishable, because the point decided in these cases was that the tax could not be enforced for the reason that the required publication of the resolution had not been made.
Th'e grant of the requisite power is contained in section 466 of the Code, and the “mode in which the charge shall be assessed on the respective owners of the lots or lands” is contained in section 478, and it is therein provided that such charge “when assessed shall be payable by the owner or owners at the time of the assessment, personally, and shall also be a lien upon the respective lots or parcels of land.”
It will be observed the statute makes the charge when assessed a lien on the real estate. Possibly it was essential that the council should provide the mode in which the tax should be assessed. This was done, but it was not essential that the counsel should declare the same should be a charge or lien on the property, because the statute so provides.
It is not likely that property owners who were distant from the proposed improvement would do this if they are liable to contribute therefor, and yet the owners of property abutting on the part to be improved might do so. It seems to us that the construction contended for would greatly retard the improvement of cities, and we do not believe it should be adopted. Wolf v. City of Keokuk, 48 Iowa, 129, is inconsistent with such construction. We are of the opinion that the statute should be construed as authorizing the assessment to be made on the owners of property abutting on the part of the street improved. They are the persons who are directly benefited and whose property it must be presumed is enhanced in value by the improvement. We are aware that a contrary view is expressed in Willer v. St. Paul, 5 Minn., 95. But the reasoning in that case is not satisfactory to our minds, and, we therefore decline to fallow it.