McClay v. City of Lincoln

49 N.W. 282, 32 Neb. 412, 1891 Neb. LEXIS 258
CourtNebraska Supreme Court
DecidedJuly 1, 1891
StatusPublished
Cited by18 cases

This text of 49 N.W. 282 (McClay v. City of Lincoln) is published on Counsel Stack Legal Research, covering Nebraska Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
McClay v. City of Lincoln, 49 N.W. 282, 32 Neb. 412, 1891 Neb. LEXIS 258 (Neb. 1891).

Opinion

Cobb, Ch. J.

This action was brought by the plaintiffs in error in the county court of said county to recover $304.75 for taxes, paid under protest, and alleged to have been illegally levied, upon certain real estate of the plaintiffs, being part of the southwest quarter of section 24, town 10, range 6 east, in said county, and being city taxes for the years 1884, 1886, 1887, and 1888.

The plaintiffs contend that their real estate was not a part of the city of Lincoln at the time the tax was levied, and therefore not assessable for the municipal taxes.

The town of Lincoln was originally incorporated April 7, 1869, by the county commissioners of Lancaster county, under and in accordance with the statute then in force governing the incorporation of towns. That law was as follows: (Sec. 1, chap. 53, Rev. Stat. 1866, vol. 2 Complete Sess. Laws, 127):

“If a majority of the taxable inhabitants of any town [414]*414within this territory shall present a petition to the commissioners of the samo county in which said town is situated, praying that they may be incorporated, and a police established for their local government, designating the .name they wish to assume, and if such commissioners shall be satisfied that a majority of the taxable inhabitants of such town have signed the petition, they may declare the town incorporated, and thenceforth the inhabitants within such bounds shall be a body politic and corporate, by the name and style of the town of--(naming it), and they and their successors shall be known by that name in law, and have perpetual succession, sue and be sued, defend and be defended, in all courts of law and equity, and may grant, purchase, hold, and receive property, both real and personal, within such town, and lease, sell, and dispose of the same for the benefit of the town, and may have a •common seal, and may alter the same at pleasure.”

On the 7th day of April, 1869, a petition of the majority of the taxable inhabitants of the town of Lincoln, praying that:

“All of section 26, the west half of section 25, the southwest’quarter of section 24, and the south half of section 23, town 10, range 6 east, in said county, be incorporated as a town under the name and style of Lincoln.”

A plat showing the boundary of the proposed town was attached to the petition, and on the same day the county commissioners declared officially:

“It is ordered now, by said board of county commissioners, that section twenty-six (26), the west half of section twenty-five (25), the southwest quarter of section twenty-four (24), and the south half of section twenty-three (23), all in town ten (10) north, range six (6) east, in said county of Lancaster aforesaid, be and the same is hereby declared an incorporated town, under the name and style of the town of Lincoln, and it is further ordered that from and after this date the inhabitants residing upon [415]*415said described land shall be a body politic and incorporate, by the name and style of the town of Lincoln, and they and their successors shall be known by that name in law, and have perpetual succession, sue and be sued, defend and be defended in all courts of law and equity, and may grant, purchase, hold, and receive property, both real and personal, within said town, and lease, sell, and dispose of the same for the benefit of said town, and may have a common seal, and may alter the same at pleasure, and further may do any and all acts that it is lawful for incorporated towns to do under and by virtue of the laws of this state in relation to incorporated towns.”

At the same time the commissioners appointed a board of five trustees for the town.

The land so included within the limits of the town, as' its boundaries were on that day established, was in the following shape and condition: All of section 26, the southeast quarter of section 23, the west half of the northwest .quarter and the west half of the southwest quarter of section 25, were platted into lots, blocks, streets, alleys^ and public grounds by authority of a commission appointed by the state.

The southwest quarter of section 23, the southwest quarter of section 24, and the east half of the northwest quarter and the east half of the southwest quarter of section 25, contiguous to the platted ground, was at that date unimproved and unplatted.

It is the contention of the plaintiffs in error that the county commissioners of that day had no strict authority of law to include within the corporate limits any ground, in excess of ten acres, not used for urban advantages, or to levy and collect taxes thereon for municipal purposes. And that inasmuch as their land, then a tract of 120 acres, in 1869, and unoccupied, was neither platted nor subdivided, it was not legally taken into the corporate limits, and the act of levying taxes for municipal purposes was void.

[416]*416While it is probably true that the action of the commissioners in taking the ground into the boundaries of the town was unauthorized under section 40 of chapter 14 Comp. Stat., and would not have been conceded by the courts, at that day, as a legal proceeding, had a proper case been made and brought to issue, and while the commissioners themselves might have changed their action under an immediate protest of the owner or the agent of the land, it would now seem too late, from the lapse of time, incompetentcy of the courts, and from continuous usage and custom, to set aside their action in the present proceeding, collateral to it only in the assessment of taxes.

A writ of certiorari was brought in the supreme court of Michigan in February, 1873, to reverse the action of a school board in November, 1871, in creating a fractional district, and the court held that “ after the lapse of such a time it could be presumed that the district had been organ - ized in fact, officers elected, and expenses incurred. The court will not, at a late day, review the proceedings on certiorari, to which the district, or its officers, would not be parties. If proceedings are had it must be by quo warranto. (27 Mich., 3.)

It was held in the case of Stuart v. Kalamazoo District No. 1, 30 Mich., 69, “that a school district which has assumed to possess and exercise all the rights and franchises of a regularly organized corporation for thirteen years, with entire acquiescence of everybody, is not liable to have the regularity of its organization, or of the legislation under which it acted, called in question thereafter a merely private and collateral suit.”

In People v. Maynard, 15 Mich., 463, it was held that “ where townships have become organized under a statute and have acted for many years, and have been recognized by the various state and local authorities, it is too late to inquire into the validity of the law providing for their original creation, and their corporate existence cannot be questioned.”

[417]*417It was further held, in Shumway v. Bennett, 29 Midi., 452, that “the power of determining upon the propriety of incorporating certain territory into a new municipality and of fixing the boundaries of municipal corporations, is not, in a legal sense, judicial power.”

But if the action of the county commissioners might still be reviewed, as to the boundaries of the corporation, it could only be done by a direct proceeding against them, and not in the present action against the corporation.

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Cite This Page — Counsel Stack

Bluebook (online)
49 N.W. 282, 32 Neb. 412, 1891 Neb. LEXIS 258, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mcclay-v-city-of-lincoln-neb-1891.