30 Mich. 24 | Mich. | 1874
This is a suit to restrain the collecti on of taxés assessed upon the real estate of complainants fronting on Washington street in the city of Grand Haven, to meet the expense of constructing a sewer in that street. By the city charter as amended in 1869 (Sens. L., 1869, Vol. 3, p. 1411, § 14), the common council were given authority to make such improvements, either by general tax or by tax “ to be assessed against the owners or occupants of the premises the value of which is increased ” thereby. The council chose the latter mode, and provided by general ordinance that whenever they should have directed by ordinance or resolution the expense of any local improvement to be assessed against the owners or occupants of premises the value of which is increased by the improvement, they should determine what, premises are so increased in value, and thereupon the mayor should forthwith proceed .to make an assessment on said .premises according to the provisions of such ordinance or resolution, and that such assessment should be made in proportion to which such premises are improved by the improvement. The records, of the council show that certain parties petitioned, February 29, 1872, for the construction-of a sewer in Washington street, from Third street to-Grand river; and that on April 11, 1872, the city surveyor presented an estimate of the expense of the same, amounting to $2,671.25. The council thereupon resolved that the contract for the construction of the sewer be let to the lowest responsible bidder after the publication of proposals, and that a special tax of $2,671.25 be raised for the purpose of constructing the same; also, “that said tax be assessed against the owners or occupants of the premises the value of which is increased by said improvement, and that the following described premises are hereby determined to be the premises the value of which is increased by such improvement, that is to say: lots 11,” etc. (describing a number of lots), “ of the village, now city of Grand Haven,
Acting under these resolutions the mayor proceeded to make out an assessment roll, .which he , returned to the council with the following certificate attached:
“ State of Michigan, County of Ottawa,} ss.
“I hereby certify that the foregoing is the assessment roll for the Washington street sewer tax, made pursuant to a resolution of the common council of the city of Grand Haven, in said county, on the eleventh day of April, 1872, providing for the laying of a sewer' in Washington street, from Third street to Grand river in said city, and to which I subscribe my name, this first day of May, A. D. .1872.
“(Signed) Geo. E. Hubbard,
“ Mayor of the city of Grand Haven ”
By this assessment roll a uniform tax of one dollar nine cents per foot front on Washington street was levied on all the lots enumerated in the resolutions of the council, each of said lots being bounded on Washington street, either in front or at one of its sides. The roll was submitted to the council May 2, and on motion of Alderman Clubb, May 23 was fixed for hearing appeals therefrom. On the day last named the hearing of appeals was postponed for one week, and on May 30 the roll was confirmed, Alderman Clubb being absent. And thereupon a warrant was issued to the city treasurer for the collection of the tax, with two per centum additional for collection fees. The complainants, who own in severalty a number of the lots taxed, then filed their bill to enjoin the collection, and this being dismissed at the hearing, a part of the complainants appeal.
It is also insisted that the tax should have been levied either upon the whole city, or upon a district within which the inhabitants would be benefited thereby as regards health. The argument on this branch of the case assumes that those provisions of the charter which, for sanitary reasons, confer authority upon the council to cause ditches to be opened, and swamps, marshes and other low lands to be drained,.
A further objection to the proceedings is, that if a special taxing district is set apart for such a purpose, the apportionment of the tax throughout this district must be made by the council itself, and cannot be made by an assessor on any arbitrary basis, as the complainants insist was done here. But we find nothing in the statute from which the purpose is discoverable that the apportionment of the tax among individuals or between lots with reference to benefits, was to be devolved upon the council. Such an apportionment requires for its proper performance an examination of the several premises in detail; and as it involves merely administrative functions, it could not properly be made by a numerous body chosen to be the legislative council of a city. To designate one or more assessors for such a duty, is the natural and customary proceeding, and it was very properly provided by the council for these cases.
This is the only defect we have discovered in these proceedings. The objection taken to the. warrant attached
The conclusion we reach is, that the decree must be reversed, and a decree entered here in accordance with the prayer of the bill, as to all the complainants who have appealed. On the part of the defendants it has been urged that Henry S. Olubb, one of these complainants, is entitled to no relief, because he was a member of the common council when «the proceedings took place, and participated therein. But there was nothing in any of the proceedings to estop any one from taking exception to the assessment roll, unless in some manner he has recognized that roll as valid, and taken action upon it. It was not shown that Mr. Ciubb did this. On hi3 motion a day was assigned for hearing appeals, — that is to say, for making objections to the assessment, — but this, certainly, was not acquiescence in it. Had he appeared and voted for confirming the assessment, it might have been different.