43 Wis. 48 | Wis. | 1877
Little need be said in this case, in view of the decisions in Hersey et al. v. The Board of Supervisors of Barron County, 37 Wis., 75, and Marsh et al. v. The Board of Supervisors of Clark County, 42 id., 502. In those cases it was held, that, in order to support a valid tax, there must be a valid assessment made in substantial compliance with the-statute; that a proper listing and valuation of property by the-assessor constitute the very foundation of the subsequent proceedings ; and that where the assessor makés an assessment in. direct violation of the rules and principles prescribed by statute, the tax fails. It is quite unnecessary to restate the argument in support of these results. It only remains to apply the doctrine of those cases to the one before us.
This case involves the validity of a tax on real estate in-Fort Howard for the year 1874. The plaintiff challenges- the validity of the tax on various grounds, only one of which, will be noticed. On the trial, James Delaney was sworn- on- the part of the plaintiff, and testified substantially as follows: “ I was assessor in Fort Howard in 1874, and made the-assessment there that year. I made the assessment upon the basis of about one-third the real value of the property.” Again, in another part of his testimony, when speaking of the basis upon which he assessed the property of certain manufactories, he says: “I can answer positively that I did not assess those manufactories low to encourage manufacturing in the city; I had no such intention, and assessed it at what I thought was one-third of its full value, and what I think was an equal valuation of all other property in the city, as near ás my jndg
It was, however, argued by the counsel for the city, that as all of the property was valued upon the same basis, the illegality in making the assessment could work no injury to the plaintiff. But if it be true, as this court has held, that a valid tax must be founded on a valid assessment, the argument proves nothing. There is really no security to the tax-payer, except in requiring assessors to perform their duty, and make assessments in substantial compliance with the law. For, if
Some surprise and apprehension were expressed at the bar, upon the argument, at an intimation from the bench of the ground of judgment in this case, following Hersey v. Supervisors, 37 Wis., 75, and Marsh v. Supervisors, 42 id., 502.
It was intimated, as it has been on other occasions, that the statutory rule of assessment is frequently or generally disregarded by assessors, and that the consequence of holding assessors to a compliance with their duties, under the statute and the constitution, would be disastrous.
It is impossible for me to judge how far so vicious a habit may prevail among assessors. But even if it were universal, it seems impossible to me that it should influence the court to hesitate in giving effect to all the consequences of their willful disregard of duty. If it be true that assessments throughout the state are frequently, or generally, or universally made in defiance of the statutory rule, it appears to me better that the state, and the municipal corporations of the state, should suffer inconvenience, than that our whole system of taxation should, at the mere will of local officers, be a fraud upon the constitution, and statutes carefully framed in compliance with the constitution.
The question, I think, resolves itself into this: whether statutory officers can, in the execution of their office, willfully disregard the safeguards of the statute which creates their office; whether it is for the legislature to provide a general
The statute is so carefully framed that it does not lightly trust the conscience of assessors. It requires from each a precise and positive affidavit that he has made his assessment uppn the statutory rule. If an assessor do not annex his affidavit to his assessment roll, he does not complete his duty, and there is in law no assessment. If the assessor make and annex the affidavit to an assessment made in violation of the statutory rule, he takes an absolutely false oath in the execution of his office. What faith can be reposed in an assessment so made and so verified? Balsus in uno, falsus in omnibus. What security is there that such an assessment is just, equal or honest, in other respects, even upon the rule of the assessor?
It is very easy for assessors to be honest in the discharge of their duties; and if honest, their errors of judgment can operate little to impair the uniform rule of the constitution. If they should be suffered to substitute a rule of their own for the rule of the statute, and yet to uphold their assessments by an oath that they have followed the statutory rule, it appears to me not extravagant to say that taxation in this state would rest less upon a uniform rule of assessment, than upon a uniform rule of fraud and perjury.
I am quite sure that no argument of inconvenience will ever induce this court to lend its sanction to such deliberate fraud perpetrated in the name and by the authority of the state, in a proceeding which purports to be a just and uniform exercise of a sovereign power. It seems to me that would be a wanton abuse of judicial authority.
By the Court. — Judgment affirmed.