City Council v. State ex rel. Dickerson

38 Ala. 162
CourtSupreme Court of Alabama
DecidedJune 15, 1861
StatusPublished
Cited by1 cases

This text of 38 Ala. 162 (City Council v. State ex rel. Dickerson) is published on Counsel Stack Legal Research, covering Supreme Court of Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
City Council v. State ex rel. Dickerson, 38 Ala. 162 (Ala. 1861).

Opinion

A. J. WALKER, C. J.

It is- certain that the taking “of-the sense of the holders of real estate”'in the city of Montgomery was an indispensable condition precedent to the power of taxation by the corporation of that- city, under the act approved 24th February, 1860. — Pamphlet-Acts of ’§9-60, page 1-93. The corporation had no authority to [166]*166tax, until it was sanctioned by the sense of the holders of real estate, taken “ as required by the law.” The want or absence of this preliminary step is a complete negation of the power to tax. The power was dependent, not upon the fact that the sense of the real-estate holders favored its exercise, however clearly that fact might be now proved, but upon the condition, that such “sense” had'been taken, and that the expression of. it was. -in favor of the power. It is, therefore, not necessary for those who assail the tax imposed, to show that-.tlie sen.se of the .real-estate holders was opposed to the tax. ' The want of. power to levy the tax is shown, whenever it appears that the condition precedent was not performed. ' The equity of the complainant’s bill is maintained, if it is averred and ■ proved, that the imposition of the tax was not preceded by, and based upon, the requisite preliminary step.

The bill .avers, that- a certain ordinance, consisting of three sections, was passed by the city council; that, in pursuanqe of that ordinance, an election was held; and that the city council,- acting on the presumption that the election was legal-and the'sense of, the holders of real estate in favor of. the tax, proceeded- to collect the tax. We thinkit thus appears with reasonable certainty, that the .election .in pursuance of the ordinance.• was the thing .done,,-upon which .the city council predicated its authority .-to levy the tax, and relied as a fulfillment ¡of the condition precedent. To intend against the pleader that something else .was done, which amounted to a taking of the sense of, the.real-estate holders, would be extending the intendments against -the pleader with unreasonable se-verity. If, then, the election, held in pursuance of the ordinance aboye named,, was not, within the meaning of the statute, a taking of the- sense of the •. real-estate holders in the city, the absence of the-.necessary condition precedent ■ to the exercise of- the power of ¡taxation is averred, and the .tax is illegal. 'Therefore, the .equity of the bill hinges upon.the- question, whether the sense..of the proper class of persons was taken by the election. The right to relief [167]*167upon the proof depends.upon the same question,; and the treatment of the question as it arises upon the proof will only be varied so far, as to bring, to. view some new facts, giving rise to additional questions -urged on the part of the defendant. A consideration of the case upon the proof will, therefore, comprehend all the points' to be decided. We will, therefore, proceed to inquire, whether the city council have taken .the sense of the real-estate holders, looking to the facts alleged in the bill, and the other material facts proved.

Authority is given by the first section of the act of 1S60 ¿0 the municipal authorities of the city of Montgomery, “in such manner as they may deem expedient, to take the sense of the.holders of real estate in said city, upon the proposi¿ion to raise by tax npon real estate, not to exceed two per cent .per annum, the-sum of ■ three hundred thousand dollars,” $c. The expression “holders of real estate” is descriptive of the persons whose sense was to be taken. It includes all persons who -were in fact holders of real estate. The sense of those persons could only be determined by an expression of their wishes per capita. It could not be determined by the result of an election-where each individual was allowed a yote for each hundred dollars in value of his real estate. . If it could, we might have the absurdity of an expression; of the sense, of a thousand holders of real .estate, by the votes of a hundred of themumber, who happened to own more land in. -value than all the rest. The .authority given: was to take the sense of the-individuals who belonged .to the particular class ot persons, on terms of equality, without any discrimination based upon the value of real .estate owned. An enlarged discretion as to tbe manner of taking “ the sense” is certainly given; and that may authorize ^regulation as to whether the vote should be viva voce or by ballot, and as to the places and time of voting, and, perhaps, as to whether an election should be held, or the votes privately gathered by an appointed agent. .There are, doubtless, other matters which fall within the - scope of the discretionary control over the manner of tak[168]*168ing “-the sense.” But that control extends to the manner» It cannot justify any discrimination among the persons belonging to the particular class. The sense of that class is to be 'taken, and the •discretion is confined to the manner in which that thing-is to be done».

By the third section of the ordinance of the city council already noticed, it was directed, that the vote should be taken pro rata, according to the assessed value of the real estate of the respective voters, (each having one vote for every hundred dollars in value of his real estate,), and that the tax should be levied if the decision by the election so held should be in- favor of it. The decision • at such an election, "by a majority of votes in favor of the tax, would only indicate that the-persons who owned a major portion in value of the real ■■ estate were in favor of the tax — not that the sense of a majority of the persons who composed the class described as holders of real estate was in favor of it. Understanding the import of the expression in reference to taking the.sense of the real-estate holders as has been-above stated, we .must decide, that-such -as election would not be a taking of the sense-'ofsuch persons. Therefore, the bill, in showing that the tax was levied in presumption of the legality of such an-electioiuheld in pursuance of the ordinance above stated, negatives-the authority to impose the tax. Such an electiony-tested by the law in reference to which-.it- was held, was-illegal, and was no ascertainment of the sense of the designated class, and no fulfillment of the condition precedent- prescribed by the statute.

The managers of the election registered the names of the different persons who voted at the election, and stated opposite to -each- name the number of votes cast, and the side upon which, they were cast. It is contended for the appellant, that an inspection-of the ■ returns by the manager's shows that.a majority - of the persons, counted per capita, who voted at the election, were -in favor of the tax. We are not sure that the position is correct; but, conceding it. to be so, it only establishes the fact, that a [169]*169majority- of the persons who voted were in favor of the tax. It falls far short of demonstrating that the sense of the holders of real estate in the city was taken, and that it was in favor of the tax.- An election was, as we concede, a legal mode of-taking the sense of the designated class of persons $-• and when a legal and properly appointed election.is held, the sense of a majority of those who vote must be deemed the sense of a majority of those entitled to vote. Those who do not vote' must be understood to consent to abide the decision of those who do. — Ang. & Ames on Corp. 114, § 127 ; Grant on Corp. 204; First Parish in Sudbury v. Starns, 21 Pick. 154; Wilcock on Corp. § 546 ;

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38 Ala. 162, Counsel Stack Legal Research, https://law.counselstack.com/opinion/city-council-v-state-ex-rel-dickerson-ala-1861.