4 Lans. 528 | N.Y. Sup. Ct. | 1871
The proceedings brought into this court by the writ issued in this cause were instituted under chapter 907 of the Laws of 1869 (Vol. 2, Laws of 1869, 2303), and the acts amendatory thereof, for the purpose of bonding the town of Ancram, in Columbia county, to aid in the construction of a railroad through that town by the Rhinebeck and Connecticut Railroad Company. They were commenced "by an application made to the county judge on the twenty-sixth day of June, in the year 1871, though the petitions presented for that purpose were mostly subscribed by the petitioners in the preceding months of January and December. But as the laws upon this subject were, in some respects, changed intermediate these two periods of time, the validity
There is nothing in either of the statutes governing these proceedings requiring that the railroad shall be actually located at the time, when they are commenced, in order to render them valid, or to justify the county judge in directing the bonds to be issued in aid of the company. Upon this subject both the statutes of 1869 and 1871 are substantially, if not literally the same. And all that they require in this respect is that the petition shall show that the petitioners desire that the municipal corporation in which they own property and are taxed shall create and issue its bonds to the amount named, and invest them, or their proceeds, in the stock or bonds of such railroad company in this State as may be named in the petition. (Laws of 1869, 2303-4; Laws of 1871, 2115-16.) The generality of these provisions of course does leave the tax-payers at liberty to bond their towns for the construction of railroads not passing through the territorial limits of the municipality in which they are taxed. But the dictates of their own interests would ordinarily prove to be a sufficient safeguard for the prevention of abuse in the exercise of the authority conferred. The case would be exceedingly rare, and the advantages very conspicuous to induce the tax-payers of the municipality to encumber and burden their property for the* benefit of a railroad company whose road should not be expected to enter their territorial limits. The object of these statutes is to enable municipal corporations to aid in the construction of railroads .which may be reasonably expected to promote the con
The statutes relating to these proceedings certainly contemplate that the railroad company shall be incorporated before they can he lawfully taken; but they contain nothing requiring that to be proved as a fact before the county judge, or to be stated with any special particularity in the petition. What they require is that it should be a railroad company within this State, and be named in the petition. (Laws of 1869," 2303, 2304; Laws of 1871, 2116.) And that was complied with in this case. It could not be a railroad company in this State unless it was incorporated under its laws; and the statement of what the statute requires the petition to contain is necessarily an averment that the company has been so incorporated.
These statutes have reserved no authority to the. tax-pay ers, who may become dissatisfied after they have signed the petition, for withdrawing their consent from the application The consent, when once given, according to the form pre scribed by the law, becomes irrevocable, when the proceedings are afterward instituted upon it, as they were in the present instance. The county judge is given no power to allow any person to withdraw his name, though he may permit others to become parties to the proceedings. The latter has been expressly provided for, but no express or implied provision can be found allowing the former to be done. On the contrary, the spirit and policy of the law is opposed to it. The county judge properly, therefore, refused to permit any of the contestants to withdraw their names from the applica
Whether a completed assessment roll under the terms used in the act of 1871 is the same thing as the completed roll as those terms are used in the statutes prescribing the authority and duties of the assessors in making the roll, may well be doubted where it does not appear that the taxes imposed by means of it have afterward been paid. For by the act of 1871 the word “taxpayer” is made to mean a corporation, partnership or person assessed or taxed for property, which would ordinarily be deemed to contemplate a legal assessment or tax; or a corporation, partnership or person intended to be taxed, which shall have paid, or be liable to pay the tax imposed, (Laws of 1871, 2116-17). Under this provision of the statute where the person, corporation or partnership, has not been lawfully assessed or taxed, but merely intended to have been so, and the tax has not been paid and it could not be assumed to be paid without proof in order to sustain these proceedings, there is good reason for holding that the tax should be shown to have been lawfully imposed, and that would require a valid assessment roll. For the corporation, partnership or person intended to be taxed could not other
But it is not necessary to examine or discuss that proposition, because it is apparent from the return of the respondent that neither a majority of the persons or the property, upon the instrument used as an assessment roll for the town, united in support of the application made. This is a special statutory proceeding, not only in derogation of the mode sanctioned by the common-law, but beyond that not entirely consistent with the full protection and security of the rights of the minority in the enjoyment of their property. In favor of such proceedings nothing has been permitted to be intended by the common law, which has always regarded them• as liable to an unfavorable contrast with the course sanctioned by its own well settled principles. For that reason, in actions, proceeding and tried according to the course of the common law, important presumptions and intendments are often made by way of sustaining the results which may be reached in their consummation. There the presumption is in favor of their regularity, and of the correctness of the judgments pronounced. And to sustain them, facts not proved will, under certain circumstances, be presumed to exist. (Jencks v. Smith, 1 Com., 90.) But in proceedings of the nature of those involved in this case, a different rule prevails. And by that rule, nothing can be presumed or intended in their favor, but the party endeavoring to maintain them must be able to show that the terms of the statute providing for them has been in all essential particulars complied with. If that cannot be done they are held to be invalid, and the rule in this respect has been applied to them in the recent cases decided by the courts in this State. (People v. Adirondack Railroad Co.; Same v. Smith, county judge of Ontario county; Same v. Hulbert, not yet reported.)
Under this rule, and the construction given to the statute authorizing these proceedings, it is not enough to render a tax-payer a petitioner, that he requested some other person tc i subscribe his name to the petition, and it was placed there by
The respondent’s counsel claim that as no objection was made on the hearing, that a simple request or direction was insufficient, it may be presumed that the person whose name was subscribed was personally present when that act was performed. But that cannot be done, because the rule already mentioned excludes presumptions in favor of the validity of the proceedings. And if it did not, there is no room for its application in the present instance. It could not without doing violence to the results of ordinary experience, be presumed that out of 163 names, fifty-one as the relators claim them, and forty-one as the respondents counsel concede them to be, should fail to subscribe their own names to so important a document as this petition was, if they were personally present when their names were respectively subscribed. But this portion of the ease does not rest simply on this improbability. For on the hearing, the distinction appears to have been taken by witnesses and counsel, between the case of the signature placed to the petition for the tax-payer in his presence, and by his direction and request, and the simple circumstance of the same thing being done by direction or request alone. Where the presence of the person whose name was subscribed, or that of the person present at its subscription, was regarded as important, and proof could be given sustaining the fact, care seems to have been taken to make it appear. Hence, when the relator’s witness Martin L. Hills was examined concerning signatures not subscribed by the persons themselves, as to John and David Tripp, and Talmadge Pulver, he stated that their names were subscribed in their presence and by their request. And as to others, lie stated that their names were placed to the
In addition to that, the manner in which the statement upon the subject of signatures being placed to the petition at the request of the person whose name was so subscribed was made, imports that it was all the witness could relate upon the subject. Generally it was simply that the witness signed by direction or request of the person whose name was subscribed. Whether the petition was' present when the direction was given, or the request made, or the name was subscribed in the presence of the person bearing it, was not stated. And from the evidence given, no reason exists for supposing that the witnesses knew more upon the subject they testified about than they stated in their evidence. It follows, therefore, from all these considerations, that the names of the persons subscribed simply upon direction or request must be excluded as not sufficiently authenticated,
It was shown on the hearing in favor of the application that by treating joint owners or occupants as one name there were two hundred and fifty-five names on the assessment roll, excluding, as they should be under the act of 1871, all persons taxed only for dogs. Joint owners or occupants, by the act of 1871, when taxed as a partnership, as by the assessment roll appears to have been the case in this town, are to be regarded as a tax-payer only within the express terms of the acts of 1871 (Laws of 1871, 2116), and for that reason should be included simply as one person. A majority of these persons would be 128, including .the firm of R. & S. Bachman as one person in the table of names presented by the respondent’s counsel, and but 119 personally subscribed the petition with those who appeared on the hearing and desired to join in the application.. To these persons, it is claimed, there should be added what is called nine others, whose names were subscribed in their presence; but as four of these persons appear on the assessment roll as two firms of Hugh and James McGill and John and David Tripp, they can only be included as two persons under the terms of the statute, rendering a partnership taxed liable to be treated as a tax-payer only. Adding these nine, for the reason stated, as only seven persons, and they can be called no more under the language of the statute, and the number falls two under the requisite majority.
The property of the town included in the assessment roll amounted to the sum of $724,900, one-half of which would be $362,450. Of that, the 119 persons already mentioned owned, or were taxed for, $342,418. And those which it is claimed should be added, because their names were subscribed in their presence as well as by their request, were assessed for property in the aggregate amounting to the sum of $5,150. Which, added to the other amount, would only make the sum of $347,575 ; and that would be $14,875
But the .evidence does not justify. the conclusion that all of these" seven should be added .to the 119. For, as to John Decker, the evidence given- by Mills was that he wrote his name. He says: I wrote "it in the wagon by his request. “I called upon that John Decker to sign the petition. He requested me to put his name down, and I put it down.” The same witness says he got Darius Palmer to sign the petition. And he afterward added, “ I know the name of Darius Palmer was signed to the petition in my presence and by his direction.” He had also previously stated that Palmer at the store of the witness told some one to sign the petition for him. As to George Roraback, the same witness said that his signature was in the handwriting of the witness. He then adds he signed it at my store. I remember asking him to sign the petition. He also says that he signed the name oí Nicholas Smith at the house by his request. The evidence concerning these signatures, four in number, it must also be remembered, was given by one of the witnesses, who, in his own statement, was careful to add that the signatures of some of the persons to the petition were placed there by him at their request, and in the presence of the persons whose names were signed. The omission of that circumstance in the cases of these four persons is rather more than commonly significant ; and, in its absence, it could not properly be assumed that either was present when his name was placed by this witness to the petition. Taking them from the seven which it is claimed should be added to the 119, and the names are six below the majority required by the statute, and the property $15,415 below. It follows, from this view of the evidence, that the decision of the county judge was erroneous. And, for the reasons stated in the opinions delivered in tho unreported cases decided by the Court of Appeals, the pro ceedings should be reversed,, and dismissed, with costs.
Proceedings reversed.