94 Ind. 553 | Ind. | 1884
The-ruling question in this case is this: Can the public square of a county be sold on a precept issued on an assessment levied for the cost of improving a street ?
The term “public square” has acquired a legal meaning, and courts adopt that meaning in all cases where the term is not shown by the language with which it is associated to have a different signification. The public square of a county is property of a public nature, held for governmental or public purposes. Westfall v. Hunt, 8 Ind. 174; Com. v. Bowman, 3 Pa. St. 202; Langley v. Gallipolis, 2 Ohio St. 107.
The general rule is that the property of a public corporation held for public or governmental purposes can not be sold under any legal process. Property of this description can not be sold on execution. President, etc., v. City of Indianapolis, 12 Ind. 620; 2 Dillon Mun. Corp. (3d ed.), section 576. Laws creating liens in favor of mechanics do not operate on the public property of municipal corporations. Board, etc., v. O’Conner, 86 Ind. 531 (44 Am. R. 338); 2 Dill. Mun. Corp., section 577; Board, etc., v. Norrington, 82 Ind. 190; Leonard v. City of Brooklyn, 71 N. Y. 498; S. C., 27 Am. R. 80. Lands held by public corporations for public purposes are exempt from taxation. Worcester Co. v. Worcester, 116 Mass. 193. These exámples sufficiently show that public property can not be seized for debts due from the public corporation, and the reason of the rule applies quite as forcibly to seizures for street assessments as to seizures under any other
It is true that the statute is very broad in its terms and contains no exceptions, but it is also true that such statutes must be read by the light of the general principles of the law. It is not to be expected that the Legislature will mark out particular instances, but that they will lay down general rules. The statutes giving liens to mechanics, and the statutes creating judgment liens, are broad and comprehensive and free from exceptions, and yet it has never been supposed that these statutes operate upon the public property of counties or cities. Statutes of such a character are to be understood as operating upon property subject to ordinary legal process and not upon property devoted to public use. 2 Dill. Mun. Corp. (3d ed.), sections 577. A forcible illustration of the principle under immediate discussion is supplied by the case of First Presbyterian Church v. City of Fort Wayne, 36 Ind. 338 (1 Am. R. 35), where it was held that an assessment for the improvement of a street can not be laid upon property owned by a church. If the property of a church is not within the statute, certainly that of a county needed for governmental purposes can not be. While an assessment for improving a street is not in a strict sense a tax, yet it so far partakes of the nature of a tax as