156 Ind. 163 | Ind. | 1901
This action was brought by appellants against appellees, the board of commissioners of the county of White, the county auditor, county treasurer, and the contractors, Dunn, Goar, and Dunn, to enjoin all proceedings for the construction of four gravel roads in the township of Monon, in said county, under the act of March 8, 1893 (Acts 1893, p. 196, §§6924-6934 Burns 1894), as amended by the act of 1895 (Acts 1895, p. 143, §§6924, 6925, 6928 Burns Supp. 1897).
At the time of the commencement of the action, the proceedings before the board of commissioners, under said act, had progressed to the extent that an election had been held and the work advertised, and let to' the appellees, Dunn, Goar, and Dunn. The demurrers of appellees to said complaint were sustained, and appellants refusing to plead further judgment was rendered in favor of appellees. The errors assigned call in question the action of the court in sustaining said demurrers to the complaint.
It is first insisted that said act is unconstitutional and void, “because an improper and unjust exercise of the taxing power, and because manifestly unequal and grossly inequitable and against common right.” It is well settled that the power of the legislature in matters of taxation for public purposes is unlimited, except as restricted by the
It is next insisted that as one of the roads to be built under the contract let by virtue of said proceeding extends through the incorporated town of Monon in said taxing district, on one of the streets of said town, without the consent of the board of 'trustees of said town, the board of commissioners had no jurisdiction of said proceeding, and the election and order made therein are invalid. The taxing district, under the act in question, includes all cities and towns therein of less than 30,000 inhabitants, and it is averred that the population of the town of Monon was 1,700. Being less than 30,000, a-road or roads within the corporate limits could be improved, under said act, the same as a road or roads without the limits of said incorporated town, and within the taxing district. The legislature, by said act, gave the board of commissioners jurisdiction to improve a road or roads in the incorporated towns and cities of less
Appellants had the right to appear before the board of commissioners in said proceeding at the proper time,-and contest all the allegations' of the petition and the result of • said election, as well as the right to appeal from the action of said board. Board, etc., v. Conner, 155 Ind. 484, and cases cited. Pruden v. Board, etc., post, 325. This action by appellants being a collateral attack must fail for the reason that the board of commissioners had full and complete jurisdiction of the subject-matter of said proceeding and all parties interested therein. Board, etc., v. Conner, supra; Board, etc., v. Reeves, 148 Ind. 467; Davis v. Clements, 148 Ind. 605; Bowen v. Hester, 143 Ind. 511; Hobbs v. Board, etc., 116 Ind. 376; Ely v. Board, etc., 112 Ind. 361; Million v. Board, etc., 89 Ind. 5; Ricketts v. Spraker, 77 Ind. 371; Stoddard v. Johnson, 75 Ind. 20.
Judgment affirmed.