City of Greensboro v. McAdoo

17 S.E. 178, 112 N.C. 359
Supreme Court of North Carolina·Decided February 5, 1893·Published·Cited by 11 cases

Opinion

Shepherd, C. J.:

Upon a more careful examination of the record we are of the opinion that the appeal in this case should not have been dismissed for want of sufficient assignment of error to the adjudication of the Court below. The cases cited in support of the dismissal are not in point (110 N. C., 430), as in neither of them was the judgment predicated, as in this case, upon a statement of facts agreed.

In Chamblee v. Baker, 95 N. C., 98, the Court said: “The case is made out in the facts agreed and submitted, and the appeal from the adjudication upon them is a sufficient assignment of error. It does not, in this repect, differ from a ruling upon a demurrer to the complaint, when no separate case is required. In each case the question is as to *361 tlio plaintiff’s riglit of action and recovery upon the facts agreed.”

In Davenport v. Leary, 95 N. C., 203, the Court remarked : “An error is sufficiently assigned in an appeal from the ruling as to the law upon an agreed state of facts by the party against whom the ruling is made. What greater particularity can be required? The issue is joined by the adverse contentions as to the law arising upon the facts, and an appeal from an adverse decision distinctly presents it for reviewal.”

The practice as thus indicated was followed in Raleigh v. Peace, 110 N. C., 32, which was tried upon a statement of facts agreed, and in which there was no specific assignment of error.

The appeal, then, being properly before us, we will now proceed to a consideration of the questions presented by the record and elaborately argued by counsel.

In the case of Raleigh v. Peace, supra, we had occasion to examine, at some length, into the principle upon which taxation in the form of local or special assessments is founded, the source from which the authority is derived, the manner in which it may be exercised and other matters relating to the subject, It will be sufficient, therefore, in the present discussion to state briefly that assessments of this character “are made upon the assumption that a portion of the community is to be specially and peculiarly benefited in the enhancement of the value of property peculiarly situated as regards a contemplated expenditure of public funds; and, in addition to the general levy, they demand that special contributions, in consideration of the special benefit, shall be made by the persons receiving it.” Cooley on Taxation, 416.

Such assessments are quite distinct from the general burdens imposed for State and municipal purposes, and are *362 governed by principles that do not apply generally. The power to levy them is not inherent in any public corporation, but must be directly conferred by statute. Elliott on Road and Streets, 370.

“There must,” says Judge Cooley, “ be special authority of law for imposing them ” (Law of Taxation, 418 ; Raleigh v. Peace, supra), and this distinguished jurist, together with Dillon, Desty, Burroughs and other authors, fully sustains Mr. Elliott in the following- propositions, which we extract from his excellent work on Roads and Streets, 371: “The power is purely a derivative one, and it is not only fettered by all the limitations contained in the statute which delegates it, but it has no existence beyond the scope which a strict construction will yield. It is, therefore, always essential that one who bases a claim upon a local assessment shall show' the foundation for his claim to be a valid statute, and that upon a strict construction of that statute against him his claim is within the authority which the statute confers. There is no elasticity in such statutes, and it is beyond the power of the courts to so stretch them as to make them cover cases not fully and clearly within their scope.”

“The rule, however,” remarks the same author (supra, 374), “docs not so limit the authority as to exclude the necessary incidents of the principal power, provided that such power is clearly conferred.” Raleigh v. Peace, supra.

Another principle equally -well established is that where the statute from which the authority is derived prescribes the mode in -which it shall be exercised that mode must, except as to entirely immaterial matters, be strictly pursued.

“A departure from any statutory provision should, as a general rule, be considered as sufficient to destroy the order in all cases where an attack is directly and seasonably made, and the case is not affected by any question of waiver or estoppel.” Roads and Streets, 371; 2 Dillon Mun. Corp., *363 769, note; 2 l)esty Taxation, 1241; Cooley Taxation, 418.

In the case under consideration the power to order the improvement of the sidewalks and to levy assessments against the abutting owners to the extent of the special benefits conferred is not denied; but it is insisted that there was, as applicable to the present assessment, a specific method prescribed by the plaintiff’s charter, and that as this method was not pursued in several material particulars, and as objection was taken in apt time, the assessment is invalid and cannot be enforced in this action.

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City of Greensboro v. McAdoo, 17 S.E. 178, 112 N.C. 359 (N.C. 1893).

17 S.E. 178 (City of Greensboro v. McAdoo) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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