106 Ind. 375 | Ind. | 1886
The appellant was the owner of forty acres of unplatted land, lying within the limits of the city of South Bend, The land was used exclusively for agricultural purposes, and in the year 1884, it was valued for taxation at $2,500. The tax levy in the city was, for that year, $1.25 on each $100 valuation. The aggregate tax levy, for all purposes, on property situate in Portage township, in which the city of South Bend is situate, was $1.19 for the same year. Of this last sum, fifty-eight cents was for State and county purposes, while sixty-one cents was for township purposes, including fourteen cents for school township purposes. The appellant paid to the city treasurer for city purposes an amount equal to sixty-one cents on each $100 of the valuation of his property. He refused to pay more, and brought an action to enjoin the city from collecting, as it claimed the right to do, an amount equal to $1.19 on each $100 valuation.
From the decision of the court below, which upon a special finding of facts was in favor of the city, this appeal is brought, and the question here is the proper construction of section 3261, R, S. 1881, which reads as follows: “Lands lying within the limits of any city or incorporated town in
The appellant’s claim is, that the words “ aggregate percentage of the tax levy in the civil township” mean such taxes as are levied in the township for civil township purposes only, and- not the aggregate percentage of all taxes that may be levied for all purposes including those levied for the State, county and township. He also contends that it does not include the amount levied for the school township.
We are not favored with a brief on behalf of the appellee. We think the purpose of the Legislature in passing the law in question, as in passing other acts of similar import which preceded it, was to prevent the imposition of a substantially higher rate of taxation upon agricultural lands lying within the limits of a city, than the same lands would have been subject to if they had not been embraced within the corporate limits. Such lands are liable to taxation for State and county purposes the same as all other property in the city or township. They are also subject to taxation for school purposes within the city the same as other city property. City of South Bend v. University of Notre Dame, 69 Ind. 344. Such lands are also subject to all special taxes and assessments which affect them, the same as other property within the city. But they “shall not be taxed in such city or town, for all purposes,” that is, all general city purposes, at a higher aggregate percentage than the aggregate percentage in the civil township in which they are situate. The evident meaning of this provision is, that such lands shall not be taxed by such city for general city purposes, etc. For general city purposes such lands are subject to taxation to an extent equal to the aggregate percentage
This conclusion results in reversing the judgment of the circuit court, with costs, with directions to state conclusions of law in favor of the plaintiff, and to render judgment in favor of appellant.
The death of the appellant pending the appeal having been suggested, the judgment below is to be entered as of the date of the submission of this cause, to wit, September 19th, 1885.