42 N.J.L. 612 | N.J. | 1880
The opinion of the court was delivered by
This is a case arising out of the-assessment against certain lands benefited by the improvement of a certain street in the county of Hudson, the work being done by force of the same laws that were under consideration in the case of State, Freeholders of' Hudson v. Road Commissioners, decided at the present term of this court. .One of the points involved was also disposed of this term, in the case of State, Society, &c., pros., .v. Paterson. The questions thus settled will not be here noticed.
But there is a new point in this case, on which the proceedings were set aside in the Supreme Court, and which it becomes necessary to consider and determine.
In view, then, of such legislative scheme, the only question-arising is, whether, according to any known legal principles,, this court can say that the provision thus made is so insufficient that, if .the statutory course be pursued, the procedure must fall. It is urged that a hearing before the Court of Common Pleas is not as beneficial to the land-owner as a. hearing before the commissioners would be. Such is not my opinion, for T think the former much the more preferable, as it would take place before a court of general jurisdiction,, having the power to compel the attendance of witnesses and to examine them under oath. But, granting the inferiority-alleged, what legal value has the fact? Who is to be the judge of what is best in such case, the court or the legislature? Such matters, I think, are plainly within the province of the law-maker. It is to be remembered that the making of the assessment was an exercise of the taxing power, and that the hearing provided for was very similar to that which usually obtains in the process of ordinary taxation. In the-common mode, the assessor values and assesses the property,, and the person assessed has an opportunity of a hearing before the commissioners of appeals, and not, in the first instance, before the taxing officer. And in the plan appointed by the present act, we have the counterpart of such a procedure, if we substitute for the appellate tribunal held by the-commissioners of appeals in cases of taxation, the Court of Common Pleas. The legislature, in the act now before us,, has provided that the land-owner shall have a hearing of a, prescribed character, and I do not see how this court can say
The other important questions presented in this case for consideration have already been disposed of in the other cases, in the present term. With respect to minor objections, that have not been so settled, I concur in the views expressed in the Supreme Court.
For affirmance—None.
For reversal—The Chancellor, Chief Justice, Dixon, Mague, Parker, Reed, Van Syckel, Clement, Dodd, Green—10.