McNair v. Ostrander

23 P. 414, 1 Wash. 110, 1890 Wash. LEXIS 24
Washington Supreme Court·Decided February 13, 1890·No. No. 23·Published·Cited by 18 cases

Opinion

The opinion of the court was delivered by

Stiles, J.

The appellant was tax collector of the city of Olympia, in the county of Thurston, and this action was brought to restrain him from selling a block of land fronting on Adams street for the amount of a special tax levied [113] upon the block by the city authorities for the expense of grading the street. The complaint alleged certain acts of the common council, preceding and leading up to the levy and threatened sales, against the regularity of which no complaint was made. The ground of the action was, that under the act of the legislature approved November 28, 1883, incorporating the city of Olympia, no authority was given to the municipal corporation to levy special taxes for grading streets upon abutting property. A demurrer was interposed by the collector, but it was overruled by the court below, and upon his declining to plead further, judgment finally restraining him was entered. By this appeal we are asked to review the judgment and say whether or not the contested power exists.

It would naturally be expected that a legislative act which purported to confer upon a municipal corporation, created by its own terms, any power to levy special taxes for the improvement of streets would clearly cover the matter of grading, which must be the beginning of all street improvement. But in the act befoi’e us the genius of legislation seems to have been invoked to aid confusion and uncertainty rather than order and precision. Section 7 provides generally that the city ‘ shall have power to provide for clearing, opening, grading, graveling, improving and repairing streets,” etc., which clearly goes no further than that the city may, out of its own treasury, procured from general taxation, do those things at the pleasure of its mayor and council. Section 8 gives the city power “to construct and repair sidewalks, and to curb, pave, grade, gravel and gutter any street, . . . and to levy and collect a special tax or assessment on the lots and parcels of land fronting on such street, . . . sufficient to pay the expense of construction of said sidewalks and graveling or paving said streets,” etc. Further along, after providing for assessment districts, the section reads: “ But unless the owners of more than one-half the [114] property subject to assessment for such improvement petition the council to make the same, such improvement shall not be made until two-thirds of all the members of the council by vote authorize the making of the same.”

Appellee maintains (and it was apparently so held by the district court) that the provision here made for the levy of special taxes must be taken to apply strictly to the particular kinds of improvement named in that connection, viz., “construction of sidewalks, and graveling or paving streets,” to the exclusion of repairing sidewalks, and curbing, grading and guttering streets. This view is claimed to be further strengthened by reference to § 96, providing for the details of special assessments, where it is enacted that in all cases when the council shall order the “ improvement of any street or alley by the construction of sidewalks or graveling said streets,” etc., there shall be certain proceedings designated and leading to the levy of a special assessment therefor. On the other hand, § 93, which is the first of the sections providing specifically for the manner of levying these special taxes (chapter 8), enacts that whenever the city council deems it expedient to establish or order the grade of any street or alley of the city, or to malee any improvement thereof, as authorized by 5, 6, 7, 8, 9 and 10 of this act,” it shall cause a survey, diagram and estimate of the cost thereof to be made, and filed with the city clerk “ for the inspection of the persons interested therein;” and by § 94, if two-thirds in number of the persons owning property on the street, and representing one-half of the property thereof, do not remonstrate within ten days, the council is authorized to proceed and “ make the improvement.” Section 96 provides for an assessment of lots and an apportionment of the whole cost of “planlcing” or “graveling,” pro rata, although no previous mention has been made in the entire act of any “planking” whatever. Section 99, however, returns to the general term and speaks merely of the “ cost of improvements,” and [115] requires the council to provide, by ordinance, for its payment as apportioned; so, also, do §§ 106,107, 108 and 109. It is the duty of this court to give to the statute that force which its provisions on the subject of street improvements will fairly sustain, although in all its expressions it may not be entirely clear.

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McNair v. Ostrander, 23 P. 414, 1 Wash. 110, 1890 Wash. LEXIS 24 (Wash. 1890).

23 P. 414 (McNair v. Ostrander) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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