58 Ind. App. 682 | Ind. Ct. App. | 1915
This action was brought by appellant Toner to enjoin the collection of certain ditch assessments against his land in Fulton County, Indiana. The court below sustained appellees’ demurrer for want of facts to appellant’s amended and supplemental complaint, and this ruling is tbe only error relied on for a reversal.
“We have set off and apportioned to * * * 271.41 acres owned by A. D. Toner, counting 80 acres of which is benefited by reason of the construction of said ditch, drain or watercourse in the sum of $1,556.40. Said allotment No. 13 is located on said ditch from station 90.29 to station 125.50, being 3,521 feet in length and contains 1,380 cubic yards of excavation exclusive of old ditch. We find it would be worth 10 cents per cubic yard to perform such excavation, making $138.00 for excavation and the costs of $640.20 for tile construction with 16-inch tile making a total cost of $778.20, a credit of $125.00 being given making a total $803.20, which in truth and in fact should have been no more than $640.20.”
It is alleged that no other or further assessment than con
Viewing the matter in the broad sense, the complaint fully discloses that a proper petition was filed and acted upon; that the court had jurisdiction of both the parties and the subject-matter; that viewers were appointed and assessments made. The inference is clear that' the whole matter was referred to the construction commissioner. The ditch was constructed. Assessments were made and placed on the tax duplicate, where a lien for the amount charged against appellant’s lands was sought to be enforced, so that any other facts or circumstances set out in the complaint may be said to show mere errors and irregularities, which can not be taken advantage of by a collateral attack. Larimer v. Krau, supra; Childrens Home, etc. v. Fetter (1914), 106 N. E. (Ohio St.) 761. Judgment affirmed.
Note.—Reported in 108 N. E. 879. See, also, under (1) 14 Cyc. 1042; (2) 14 Cyc. 1064, 1072; (3) 36 Cyc. 1231, 1235; (4) 14 Cyc. 1037; (5, 6) 14 Cyc. 1072.