City of Louisville v. Cochran

82 Ky. 15, 1884 Ky. LEXIS 33
CourtCourt of Appeals of Kentucky
DecidedMarch 13, 1884
StatusPublished
Cited by14 cases

This text of 82 Ky. 15 (City of Louisville v. Cochran) is published on Counsel Stack Legal Research, covering Court of Appeals of Kentucky primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
City of Louisville v. Cochran, 82 Ky. 15, 1884 Ky. LEXIS 33 (Ky. Ct. App. 1884).

Opinion

CHIER JUSTICE HARGIS

delivered the opinion op the court.

This was an action in the Lonisville Chancery Court, to recover back taxes for the years 1876 and 1877, on the following petition:

“The plaintiff, the city of Louisville, says that the defendants hereto are the owners of a certain lot of land in the city of Louisville (description is here given), the taxes assessed and levied on, which lot of land by this plaintiff in and for the years 1876 and 1877 have not, nor have any of them, been paid to this plaintiff, and the bills for which are filed herewith and made a part hereof. Wherefore, the plaintiff prays judgment for the amount of said taxes, and its costs and the enforcement of the lien given by the statute, the sale of the said lot of land and for general relief.”

The appellees severally demurred to the petition on the ground that it did not state facts sufficient to constitute a cause of action. The court sustained their demurrers, dismissed the petition, and the city took this appeal.

[17]*17The petition is in exact conformity with the form of petition prescribed by section 6 of an act of the Legislature to amend the charter of the city of Louisville,, approved March 29, 1882. The parts of that section essential to the decision of the grave questions raised by the assignments of error and argument, in this case,,' are as follows:

“The tax-bills, directed by the 5th section hereof to be made out by the Assessor of said city, shall be by him listed for collection by the Back-tax Collector of said city, who, if such bills be not promptly paid, shall cause actions to be instituted thereon in the Louisville Chancery Court to coerce the payment thereof, and cause such actions to be prosecuted to a final judgment, according to the rules and practice of said court, except that the petition in all such cases shall be as follows.”

Here follows the form of petition adopted in this suit.

The section then provides: “No defense shall be allowed to any action instituted under the authority of this section, except that the lands, improvements, or personal property assessed for such taxes were not liable to be assessed on or as of the dates at which so assessed or re-assessed, or that the taxes sued for have been paid in whole or in pjari, * * * and in all and every action instituted by the • city of Louisville to recover payment of taxes, the affirmative allegations of the answer shall be treated and held as controverted

By section 8, at its close, it is provided that “the tax-bills shall be evidence of every fact necessary to entitle the said city to recover * * * * * in any' action for the recovery of taxes.”

[18]*18■The tax-bills, directed by the 5th .section to be made ■out by the. Assessor, are to embrace taxes defectively '.levied and assessed for the years 1876, 1877, 1878, 1879, 1880, and 1881, and to be issued upon an assessment of omitted property and a re-assessment of property defectively assessed for each or either of the years named.

The supposed facts contained in the recital of the 5th ¡section are said to have been the moving cause of this extraordinary enactment, and their recital, although not conclusive or presumptive evidence of their truth ■as to strangers to the act, furnish, in some degree, evidence of the good intent of the Legislature in passing it. That recital is as follows :

“ Whereas, defects existed in the assessment and levy •of taxes by said city in each of the years 1876, 1877, 1878, 1879,1880, and 1881; and whereas a large proportion of the persons owning lands or improvements on which taxes were levied in each of said years have paid such taxes in full; and whereas, others owning lands or improvements in said city, and on which taxes were levied by said city in each of said years, have failed to pay such taxes, or have paid them for only some of said years; and whereas, there were lands or improvements in said city liable to be, but which were omitted to be in said years, or in some of them, assessed for taxation by said city ; and whereas, it was at all times doubtful whether the payment of such unpaid taxes could have been legally coerced, or such omitted property legally assessed: now that the principle of an equal and just taxation may be preserved, it is made the duty of the Assessor” to assess and re-assess the property and improvements omitted, or on [19]*19which taxes have not been paid; fox any or all of the .years named. • ' ■

These extracts from the'act show that the property and improvements sought by it to be subjected to taxes were, from some illegality in the levy or assessment for those years, either beyond the lawful power of ministerial officers or protected by the law of the land, as administered by courts of justice from coercive sale, either under judicial decree or by ministerial officials. What that illegality is, or was, can not be obtained by an inspection of the act, but whatever it may be, there are rules, based upon constitutional protection to property, which define the curative power of the Legislature and fix limits to retrospective laws. The line limiting legislative power on this subject falls between what are termed mere irregularities in legal proceedings, arising from defects in them, which may be cured by legislative enactment, unless expressly forbidden, and those defects which relate to the substance of right or jurisdiction, and which can not be cured without cutting off defenses, based upon irrevocable facts, out of which the right grows, or divesting vested rights in property, or destroying the remedy lor its protection, which gives value to it, or enacting unequal and partial legislation, or adopting some of the other innumerable modes of invading the rights of life, liberty, and property, which the Legislature might resort to, or mistakenly assume, were it permitted to pass the bounds of its constitutional power to legislate and usurp judicial functions committed to another and a co-ordinate department of the government. (Sec. 2, Art. 1, Cons. Ky.)

[20]*20The general rule, says Cooley on Constitutional Limitations, 371, speaking of statutes to cure irregularities-in the assessment of property for taxation, and the-levy of taxes thereon, is:

“If the thing wanting, or which failed to be done,, and which constitutes the defect in the proceedings, is-something the necessity for which the Legislature might have dispensed with by prior statute, then it is-not beyond the power of the Legislature to dispense-with it by subsequent statute. And if the irregularity consists in doing some act, or in the mode or manner of' doing some act which the Legislature might have made immaterial by prior law, it is equally competent to make the same immaterial by a subsequent law.”

This general view of the question, whose converse is-equally true, shows the doctrine more concretely stated above to be sound law ; but what matters are essential, or non-essential, to binding legislative proceedings, depend upon rights which existed before we had a constitution, and rights which have been created by the constitution, through its expressions, inhibitions, and limitations.

We shall look into these great matters.

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Bluebook (online)
82 Ky. 15, 1884 Ky. LEXIS 33, Counsel Stack Legal Research, https://law.counselstack.com/opinion/city-of-louisville-v-cochran-kyctapp-1884.