People ex rel. Church v. Supervisors of Allegany

15 Wend. 198
CourtNew York Supreme Court
DecidedMay 15, 1836
StatusPublished
Cited by64 cases

This text of 15 Wend. 198 (People ex rel. Church v. Supervisors of Allegany) is published on Counsel Stack Legal Research, covering New York Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
People ex rel. Church v. Supervisors of Allegany, 15 Wend. 198 (N.Y. Super. Ct. 1836).

Opinion

By the Court,

Bronson, J.

The power of this court to review the judgment and proceedings of inferior tribunals, for the purpose of seeing that they keep within the jurisdiction that has been assigned to them, and that their judgments and decisions are based upon correct legal principles, has not been, and cannot be questioned. But it was said on the argument, that awarding a writ of certiorari in a case like the present, was a matter resting in the sound discretion of the court; and the principal question discussed was, whether we ought to entertain this proceeding, and review the decisions of the supervisors on the merits, or whether the certiorari should be quashed; and it was conceded that the same order might be made in this stage of the cause, as would be proper on a direct motion to quash or supersede the writ.

That this preliminary question, in its direct and ultimate consequences, is one of very considerable importance, will be . readily perceived on looking at the requirements of the writ, and the judgment which the relator asks to have pronounced upon the return. The certiorari, among other things, requires the supervisors to return all the corrected assessment rolls of the several towns in the county, containing any valuation of the real and personal estate of the relator, and the sums therein estimated and set down, to be paid as a tax by the relator, together with the several warrants issued for the collection of the same. The judgment which the relator conceives himself entitled to ask upon the return is, that the apportionment of taxes made by the supervisors at their annual meeting in November, 1832, for county purposes, and all the warrants issued by them for the collection of the taxes; and particularly so far as they affect the relator or his real or [204]*204personal property, be vacated, quashed and annulled for irregularity.

The suggestion in the notice that the judgment may be restricted to such taxes as were designed for county purposes, can be of no practical importance. The assessment rolls are prepared and corrected without any reference to the purpose for which the tax is to be levied; and in apportioning the tax? the board of supervisors does not set down two or more sums to be paid by each person assessed, but only one sum in gross, without any reference to the application of the money when collected. The warrant annexed to the corrected- assessment roll, directs the collector to what persons he shall pay over the money, and the several purposes to which it shall be applied. 1 R. S. 396, §37. It must, therefore, be apparent that in annulling the apportionment of taxes, or the warrants issued for their collection, no practical distinction can be made between those taxes which were designated for county and those which were intended for town purposes. The ground for setting aside the proceedings of the supervisors may be, that they allowed improper charges against the county ; but the apportionment of the tax is entire, and must stand or fall altogether.

' Nor do I perceive how the tax, or the warrants for its collection, can be annulled, so far as they affect the relator, without also declaring them void in relation to all the other taxable inhabitants of the county. The ground upon which the relator proceeds, is not such as affects his interest alone; but is, in principle, applicable alike to every person who is named in the tax list. The complaint is-not that the relator has been required to pay more than his just proportion of the county burdens ; but that, in consequence of the allowance of illegal charges, his tax, in common with that of every other person named in the assessment rolls, has been improperly increased. I have not met with any analogous case where the judgment or proceeding was quashed in relation to a particular individual affected by it, while it was left in force in relation to other persons in the same situation. In the case of the Commonwealth v. The Blue Hill Turnpike, 5 Mass. R. 420, the court of sessions had received and recorded the verdict of [205]*205a jury, assessing the damages of a party over whose land the road passed, and ordered the money to be paid by the corporation within six months; and in default of such payment, that the amount should be levied by warrant of distress against i i /,» . . ^ _ ,7 the personal property ot the proprietors oj the turnpike. The court on a certiorari removing the proceedings, held that the first part of the order of the sessions was proper, but that the last part, directing the money to be levied of the property of the individual corporators, was illegal; and the order was affirmed in part, and quashed as to the residue. Parsons, C. J. puts the judgment of the court upon the ground that “ the part quashed was independent of, and unconnected with the part affirmed.” He adds, that “ in a civil cause, the order may consist of several distinct and independent parts, and each part may be considered as a separate order, complete in itself.a Thus in a pauper cause, an order to remove three different persons may be considered as three orders, and if either order is illegal, it may be quashed, and the other orders affirmed.” He concedes that on certiorari, the court can enter no new judgment, as they can on a writ of error. In the The King v. Symonds, 1 East, 189, the defendant was convicted of$an offence by the magistrate, and ordered to pay several forfeitures, amounting to twelve pounds, together with the reasonable charges of recovering the same ; but the magistrate did not ascertain the amount of those reasonable charges, and for this cause, on the return of a certiorari, the whole proceeding was quashed. In Rex v. Hall, Cowp. 60, the defendant, who had been imprisoned on a like conviction, was discharged out of custody oh habeas corpus, and the conviction was quashed. In the case before the court, the matter to be reviewed does not consist of several distinct or independent parts. It is not like an order in a pauper cause for ¿he removal of three different persons, which may be legal as to one and illegal as to another. If the acts of the supervisors were unauthorized as to the relator, they were equally unwarrantable in relation to every other taxable inhabitant; and I can perceive no ground upon which the proceeding can be sustained in part and quashed as to the residue.

[206]*206The question, then, involved in this proceeding is, whether the tax lists of the several towns in the county of Allegany, in which the relator was assessed, in the year 1832, and the ofwarrants issue<^ to the collectors, shall be quashed and annulled for irregularity. What would be the probable consequences of such a judgment as we are asked to pronounce ? How many hundreds of suits would it authorize against each of the twenty-six supervisors, who are defendants, and what would be the condition of the several officers who have collected the tax ? If the relator has a right to prosecute the writ ex débito justifies, these inquiries should have no influence upon the disposition which is to be made of the cause ; the court must pronounce its judgment, and leave the consequences to others. But if, in awarding writs of this description, the court is to exercise a sound legal discretion, and'grant or refuse thp process, as the ends of justice and the public interest may require, we are not at liberty to shut our eyes to the consequences which may follow from entertaining this proceeding.

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Bluebook (online)
15 Wend. 198, Counsel Stack Legal Research, https://law.counselstack.com/opinion/people-ex-rel-church-v-supervisors-of-allegany-nysupct-1836.