21 P. 768 | Ariz. | 1889
These eases are in this court on appeal from the district court of Yavapai and of Mojave Counties from the judgment against the Atlantic and Pacific Bailroad Company for delinquent taxes. The proceedings are based upon chapter 7 of the revenue laws of the Bevised Statutes. This chapter provides for the publication of the delinquent list by the tax-collector, and for the filing of a complaint thereafter in the district court by the district attorney; and provides that the said court shall thereby acquire full and complete jurisdiction over the lands and property described. The requirements of the statute seem to have been met substantially in these cases. Many objections are urged which should be considered as mere irregularities or informalities in the proceedings, and which are saved by the statute which provides that no assessment of property, or charge for any of said taxes shall be considered illegal on account of any irregularity in the tax-list, assessment, or duplicate assessment-rolls, or on account of their not having been made, completed, or returned within the time required by law, or on account of the property having been listed without name, or in the name of any other than that of the rightful owner. Power is given the court to amend as in personal actions. If defense, specifying in writing cause of objections, be offered by any person interested in any of said property, the court is required to hear and determine the matter in a summary manner, without pleadings, and shall pronounce judgment as the right of the case may be. These are proceedings in rem. Any party appearing does so voluntarily, and he thereby waives all objections to the mode of reaching the results, and can be heard only as to the legality of the tax upon the property. This he cannot avoid by limiting his appearance for the purpose of objections to mere irregularities. The statute above referred to is taken from the revenue law
It has been urged that the tax is excessive. The district court, in such a case as this, has not the power to rectify excessive taxation, except in ca,;es of fraud. Glass Co. v. McCaleb, 81 Ill. 556; Spencer v. People, 68 Ill. 510; Insurance Co. v. Pollak, 75 Ill. 292; Porter v. Rockford etc. R. R.
It is contended that, as the right of way of the railway company is exempt, that exemption carries with it the exemption of all improvements attached thereto. That question has been disposed of, so far as this court is concerned, by the ease of Atlantic etc. Ry. Co. v. Lesueur, 2 Ariz. 428, 19 Pac. 157, and we adhere to the decision in that case. That case disposes of another question raised in this case also, viz., the situs of the rolling stock. It appears from the record that the right of way was excluded from the assessment. Improvements thereon are assessed. It is contended that as the right of way is by the charter of appellant exempt from taxation its value should be fixed by the board of equalization, so that it clearly appear that the same is not taxed. Out of abundant caution, this would be well. The law provides that “assessments shall be made upon the entire railway within this territory, and shall include the franchise, right of way, roadbed, bridges, culverts, rolling stock, depots, station grounds, buildings, telegraph lines, and all other property, real and
We find in the record that the penalties and percentages are fixed at a gross amount, and are imposed upon the tax upon both the railway and .lands. This was error, and that item should be stricken out of the judgments.
It is conceded that the lands assessed in Mojave County are unsurveyed. That item should be stricken out. The judgment as to the assessment in Mojave County upon the railway of $28,840.35 is affirmed. The Mojave case is reversed, without cost, for this modification of the judgment. -
As to the Yavapai case, the judgment as to penalties is reversed for the same reason. The court below is directed to inquire whether any lands included in the assessment are without the limits of that county, and to exclude from the assessment such lands. Also to exclude any lands the court finds not to have been surveyed as a matter of fact. The judgment as to the railway tax of $38,028.90 in Yavapai County is affirmed. Judgment will be rendered in the trial court according to this opinion, as is provided in section 2692, Revised Statutes.
Wright, C. J., and Porter, J., concur.