People v. Lynch

51 Cal. 15
CourtCalifornia Supreme Court
DecidedJuly 1, 1875
DocketNo. 4498
StatusPublished
Cited by87 cases

This text of 51 Cal. 15 (People v. Lynch) is published on Counsel Stack Legal Research, covering California Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
People v. Lynch, 51 Cal. 15 (Cal. 1875).

Opinions

By the Court, McKinstry, J.:

The action is on an alleged assessment for planking Tenth street, from J to N streets, in the city of Sacramento.

As conclusions of law, the court below found that the order of the Board of Trustees, directing the grading and planking was void, because the board did not acquire jurisdiction to make it; that the contract for planking was also void, and that the assessment was void, because the same was not made in pursuance of the city charter. The court further found that all the proceedings had been legalized by the act of the Legislature, approved March 30, 1874, “to legalize the assessment of a street tax in the city of Sacramento,” the first section of which reads:

“The assessment upon all lots fronting on Tenth street, between J and ¡N streets, in the city of Sacramento, levied on the 20th day of December, 1869, for the purpose of [19]*19planking Tenth street, between J and N streets, is hereby made legal and valid, and all acts of the Board of Trustees of said city in relation thereto shall have full force and effect, and said tax so levied upon said lots shall be a lien thereon until paid.”

For the purpose of the present case, I am .willing to admit the entire accuracy of the rule, said by Cooley to be applicable to statutes passed to cure irregularities in the assessment of property for taxation: “If the thing wanting, or which failed to be d&ne, and wrhich constitutes the defect in the proceedings, is something the necessity of 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.” (Const. Lim. 371.)

Passing the questions made below as to the identity of the assessment which the act attempted to validate, the District Court erred in holding that the act legalized the illegal proceedings. And this for .three reasons:

1. The assessment which it attempted.to legalize was entirely wanting in the elements of equality and uniformity, according to any standard or system of apportionment, and therefore could not have been directly levied by the Legislature.
2. In California, the power of “ assessment”—distinguished from that of taxation as ordinarily employed—cannot be directly exercised by the Legislature, within the limits of an incorporated city.
3. The inhabitants of a city cannot be deprived of their right to have such matters as are placed by the charter under the supervision and control of the legislative department of the city government, passed upon by their representatives in the city council. The Legislature cannot, in a special case, deny to the proper city authorities that discretion which they may ordinarily employ with respect to local improvements.

I. As I understand it, the court below distinctly found that a lot of land, within the district declared by the charter and law to be benefited by the alleged improvement, was not assessed at all. Assuming that the act (in connection with [20]*20the charter and attempted assessment) is to be read as if it, in terms, declared that a public work had been done, which was of benefit to the same property which would have been benefited if the work had been regularly ordered, it assesses all the lots within the district benefited, except certain lots which it releases from liability for the benefit received.

An “assessment” for a local improvement is a tax, differing from other taxes in that it need not be levied upon the ad valorem principle. Although such assessment is not prohibited by that clause of the State Constitution which provides that “ all property shall be taxed in proportion to its value,” it is of the very essence of taxation, in every form, that it be levied with equality and uniformity; and to this end, that there should be some system of apportionment. (Taylor v. Palmer, 31 Cal. 241.) These assessments may be apportioned by reference to the number of feet fronting on the improvement, or to any other standard which will approximate exact equality and uniformity; but whatever the basis of taxation, the requirement that it shall be uniform is universal, the difference being only in the character of the uniformity. The terms “tax” and “assessment,” except in the case of specific taxation, both include the idea of some ratio or rule of apportionment; so that, of the whole sum to be raised, the part paid by one piece of property shall have some known relation to, or be affected by, that paid by another. (Woodbridge v. Detroit, 8 Mich. 301; People v. Mayor, etc. of Brooklyn, 4 N. Y. 419.)

Abstractly, the idea of taxation involves the distribution of the burden, with equality and uniformity, upon all the property throughout the State, or district. But it was said in Merritt v. Farris: “ The Constitution, in its application to the various departments of the Government, and to individual rights, must receive such a construction as to give it a practical operation.” (22 Ill. 311.) And, in the same case: “The framers of the Constitution could not have designed that such an omission (to assess an individual, or particular property) should avoid the tax levied on the property -which is regularly assessed. They intended to require, and did require that the law should provide for a uniform mode of [21]*21assessment and collection, which would not sanction exemption from the burdens of taxation, and they imposed the duty upon the officers acting under the revenue laws, of executing them fairly and impartially; but it never could have been intended that their omissions should render the whole tax void, and suspend the collection of revenue. If an officer willfully and corruptly, or from gross negligence, were to make such omissions, he would doubtless be liable in damages to those suffering injury” (p. 312). And it was there held, that the omission of the district clerks to place on the tax-roll the names of certain property-holders within a school district, did not vitiate the whole tax.

Elsewhere—and the difference seems to be recognized by the weight of authority in other States — a distinction is made between mistakes of fact, erroneous computations or errors of judgment, by those to whom the execution of the taxing laws is intrusted, and the intentional disregard of such laws in such manner as to impose illegal taxes on those who are assessed. In Weeks v. Milwaukee (10 Wis. 242), Paine, J., speaking for the court, after declaring a rule based on the foregoing distinction, and that where mere mistakes occur on the part of officers who are endeavoring, in good faith, to discharge their duties, they ought not to invalidate the whole levy, adds : “It seems to me, the other part of the rule is equally essential for the protection of the citizen. If those executing these laws may deliberately disregard them, and assess the whole tax upon a part only of those liable to pay it, and have still a legal tax, then the laws afford no protection, and the citizen is at the mercy of those who, by being appointed to execute the laws, would seem to be thereby placed beyond legal control. I know of no considerations of public policy or necessity that can justify carrying the rule to that extent.”

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51 Cal. 15, Counsel Stack Legal Research, https://law.counselstack.com/opinion/people-v-lynch-cal-1875.