139 Minn. 148 | Minn. | 1918
Chapter 388, p. 1005, Sp. Laws 1891, recited that Frederick C. Penney and Joseph Badger, of the city of Minneapolis, did during the years 1884, 1885, 1886 and 1887, expend large sums of money in filling and grading the streets, avenues and alleys in Badger and Penney’s Addition to Minneapolis, and Badger and Penney’s Second Addition to Minneapolis, by reason whereof the taxable valuation of the property in said
In the year 1909, eighteen years after the above special law went into effect, Penney applied to the board of county commissioners for a refundment under the act. The board appointed a special committee of real estate men to investigate -as to the amount of the excess taxes paid, if any, -and report to the board. The committee made an investigation and reported that excess taxes had been paid by Penney and Badger to the amount of $24,056.58, and recommended that this sum be paid to Penney. The board of county commissioners adopted a report of the committee of the whole, recommending that the report of the special committee be adopted, and the amount recommended by that committee be added to the annual estimate of the board in July, 1909. The amount was not paid, but for what reason the record does noi^ show. The matter appears to have rested in this situation until after the passage of Laws 1917, p. 627, c. 418.
Laws 1917, p. 627, c. 418, is entitled “An Act legalizing certain claims against counties now having a population of 300,000 inhabitants or over and authorizing and directing their payment and the manner thereof.” Section 1 of the act provided that: “In any ease prior to the date of the passage of this act in which any county of this state now having a population of 300,000 inhabitants or over, wherein the board of county commissioners of such county have been authorized or empowered to refund, pay or repay to the person or persons entitled thereto, moneys at any time heretofore paid for taxes on real estate in such county, the taxable value of which real estate has been enhanced by the grading and filling of public streets, avenues and alleys at private
The county attorney, on behalf of the county of Hennepin, appealed to the district court from the “decision” of the board “allowing” the claim. On motion of Penney, the court dismissed the appeal. Judgment was entered accordingly, and the county appeals to this court.
The purported appeal was dismissed by the trial court on the ground that it had no jurisdiction to hear or determine the matters involved in the proceeding. Respondent contends that this is so because the “right”
There can be no doubt of the mandatory character of the 1917 act. Under its terms all Penney had to do was to “demand” of the board the amount of the refundment. He did not need to file a claim; a simple demand, which might be oral, was all that was necessary to make it obligatory upon the board to direct within 30 days the issuance of a warrant for the amount. The action of the board, though in form an “allowance” of the “claim” of Penney, was based entirely on the fact that the legislature had ordered it to refund to Penney the sum of $24,056.58. The form of the direction to refund is not material. There was absolutely nothing for the board to do, unless it disregarded the act, but to obey its terms, nothing whatever to decide.
The county, by its attempted appeal to the district court, sought to have decided the validity of the act of 1917, which it attacks as special legislation. It contends now that unless an appeal lies from the action of the board, that action is final. Counsel rely on these cases: Ryan v. County of Dakota, 32 Minn. 138, 19 N. W. 653; in which the court declared that the right of the county to appeal cannot be controlled by the character of the claim allowed against it; Old Second National Bank v. Town of Middletown, 67 Minn. 1, 69 N. W. 471, in which the court held it necessary to file a claim, though the amount had been agreed upon and the time of payment fixed; State v. District Court of St. Louis County, 90 Minn. 457, 97 N. W. 132; State v. Peter, 107 Minn. 460, 120 N. W. 896, in which we said that the board in passing on claims against the county acts quasi judicially, and that when it has once finally acted, without fraud or mistake in the premises, its action is final and binds the parties, unless there be an appeal. Respondent relies upon City of Fergus Falls v. Board of Commrs. of Otter Tail County, 88 Minn. 346, 93 N. W. 126, and Merz v. County of Wright, 114 Minn. 448, 131 N. W. 635. In the Merz case we held that the
Our view is that the case at bar is within the reasoning of the Merz case. It is in fact a stronger case than the one referred to as the board in the Merz ease did have something to determine, whether the contract had been performed, whether the certified yards of excavation were correct. Here, as we have already said, the board had absolutely nothing to decide or determine. The act of 1917 does not provide for or contemplate an appeal. We think it should be held that an appeal did not lie, that the action of the board in granting Penney’s demand was not the “allowance of a claim” within the meaning of G. S. 1913, § 674. In regard to the suggestion that the board’s action is final if no appeal lies, we think this is not so. We think the constitutionality of the act of 1917 may be tested in a proceeding brought to compel or enjoin payment.
Judgment affirmed.