Columbus, Chicago & Indiana Central R. W. Co. v. Board of Commissioners

65 Ind. 427
CourtIndiana Supreme Court
DecidedNovember 15, 1878
StatusPublished
Cited by32 cases

This text of 65 Ind. 427 (Columbus, Chicago & Indiana Central R. W. Co. v. Board of Commissioners) is published on Counsel Stack Legal Research, covering Indiana Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Columbus, Chicago & Indiana Central R. W. Co. v. Board of Commissioners, 65 Ind. 427 (Ind. 1878).

Opinion

Howk, C. J.

This was a suit by the appellant, as plaintiff, against the appellees, as defendants, to .enjoin the collection of certain taxes levied and assessed against the appellant’s property. The appellees jointly demurred to the appellant’s complaint, upon the ground that it did not state facts sufficient to constitute a cause of action. This demurrer was sustained hy the court below, and to this decision the appellant excepted, and, refusing to amend its complaint, judgment was rendered against the appellant, on the demurrer, for the costs of this suit.

In this court, the only error assigned by the appellant is the decision of the circuit court, in sustaining the demurrer to its complaint, and the only question thereby presented for our decision is as to the sufficiency of the facts stated in said complaint to constitute a cause of action.

In its complaint, the appellant alleged, in substance, that it was, and for eight years before the commencement of this suit had been, a railroad corporation organized and existing under the general railroad laws of this .State, and during all that time had been, and yet was, the owner of a railroad in this State, which extended from Union City to Logansport, Indiana, passing through Mill township, in [429]*429Grant county, together with all the rolling stock, tools and material used in operating said railroad during the years 1874 and 1875; that, during the said years, said railroad was operated by the Pittsburgh, Cincinnati and St. Louis Eailroad Company, under an agreement between the parties, which authorized the last named company to pay all taxes legally assessed against said property of the appellant, and charge the same to the account of the appellant; that the appellee, the Board of Commissioners of Grant county, had attempted to levy a special tax upon said property of the appellant, in Mill township, in said county, 'to aid the appellee, the Cincinnati, Wabash and Michigan Eailroad Company, in the construction of a railroad through said township, and had caused the auditor of said county to enter upon the tax duplicate, for that purpose, against said property of the appellant, for the year 1874, a tax of $616.70, and for 1875 a tax of $551.81, which tax, for each year, was assessed against the appellant’s property, but in the name of said Pittsburgh, Cincinnati and St. Louis Eailroad Company, and, with penalties and interest added thereto, remained unpaid; that the tax duplicates for said years 1874 and 1875 were in the hands of the appellee Isaac Cox, the treasurer of said county, for collection, who had demanded payment thereof, and threatened to collect the same by distress and sale, unless the same were paid; that the said taxes created a cloud upon the appellant’s title to said railroad; that the said taxes had been assessed and entered upon said tax duplicates of said county, under and pursuant to certain proceedings claimed and purporting to have been had before said board of commissioners, and un der and in pursuance of its orders entered upon the record of the proceedings of said board, a certified copy of which orders, marked “ Exhibit A,” was filed with and made a part of said complaint, and under and pursuant to a certain other order of said board, made on the-day of [430]*430June, 1875, as follows : “ Ordered, that the auditor he, and he is hereby, ordered and directed to place upon the duplicate for 1875 the taxes voted in Mill township and Fair-mount township to aid in the construction of the Cincinnati, Wabash and Michigan Railroad Co., the same being the amount voted less one per cent, levied on the taxable property of 1874, of said township; ” and that said taxes were assessed and entered upon said tax duplicate, under and in pursuance of no other or different authority whatever.

The appellant averred and charged, that the proceedings for the levy and collection of said tax, including the order for an election to determine whether such aid should be given, and all matters connected therewith, were defective, illegal and void, for the following, among other, reasons, to wit:

1. The Board of Commissioners of Grant county were not in legal session on the 15th day of April, 1874, when the petition was presented, asking that Mill township might make an appropriation to aid said Cincinnati, Wabash and Michigan Railroad Company in the construction of its railroad through said township, and when the order was made that the polls be opened for the votes of said township on the subject of said appropriation; that the board was not in general session, because the law prescribed another and different time for such general session; that the board was not legally in special session, because no summons had been issued by the auditor or any other officer of Grant county to the sheriff of said county, convening said board on that day, or on any previous day, from which the board had adjourned to that day; that no such notice was served on said board nor on a majority thereof, nor was six days’ notice given of said special session, nor was there, in the opinion of the officer calling said board, an emergency requiring a shorter time; and that said pretended special session of said board was un[431]*431authorized by any law of this State then in force, and was absolutely void, and its acts were of no binding force or validity whatever.
2. That the taxable property in said Mill township, on the tax duplicate of said county for 1873, was $587,305, and no more, and that the sum asked in said petition to be given and ordered to be voted for, and which had been placed on the duplicate for collection, to give aid in the construction of said railroad, was $16,200, which sum exceeded two per cent, upon the taxable property of said township on the tax duplicate of said county, delivered to the county treasurer, for the year preceding such application and order of election, to wit, for the year 1873; for which reason, said order for an election and all subsequent proceedings were absolutely void.
3. The only authority or levies of taxes, made by said board for said purpose, and under which the taxes against the appellant’s property for the years 1874 and 1875 have been placed upon the tax.duplicate, were as follows : “It is therefore ordered, that a tax of one per cent, be levied and charged on the tax duplicate of said township, including the corporation of Jonesboro, which is within said township, for the year 1874, for the purpose of collecting the sum of $8,100, to so aid said railroad company, provided said levy shall not exceed one per cent, of said year, which is to be charged on said duplicate for 1874, and collected as other taxes ; that a like per centum, to wit, one per centum, be so levied and charged on the taxable property of said township, including said town of Jonesboro, for the year 1874, which is to be so charged on said duplicate for 1875, and collected with said taxes of 1875, for the purpose of collecting and paying said remainder of said sum so voted for, to wit, $8,100, which sums are hereby appropriated and ordered to be paid over to said railroad company, in all respects according to the provisions of the [432]

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Bluebook (online)
65 Ind. 427, Counsel Stack Legal Research, https://law.counselstack.com/opinion/columbus-chicago-indiana-central-r-w-co-v-board-of-commissioners-ind-1878.