People v. Mayor of Brooklyn

6 Barb. 209
CourtNew York Supreme Court
DecidedMarch 15, 1849
StatusPublished
Cited by22 cases

This text of 6 Barb. 209 (People v. Mayor of Brooklyn) 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 v. Mayor of Brooklyn, 6 Barb. 209 (N.Y. Super. Ct. 1849).

Opinion

By the Court, Barculo, J.

The first objection made to the proceedings of the defendants is founded upon the 6th and 7th sections of article one of the new constitution ; which provide that private property shall not be taken, for public use, without just compensation; and that such compensation shall be ascertained by a jury, or by not less than three commissioners appointed by a court of record, when such compensation is not made by the state. It is contended that the assessment in question is an attempt to take private property for public use, within the meaning of the constitutional inhibition : and is void, be[214]*214cause no compensation has been ascertained, as required by the 7th section. On the other hand, the defendants claim that the assessment is not the taking of private property contemplated by the constitution: but that it comes within the legitimate scope of the taxing powers conferred upon them by the legislature.

The decision of this great question involves a careful inquiry into the powers of the legislature over private property; and into the true distinction between that taking of individual property, which can be deemed a fair exercise of the sovereign right of taxation, and that which requires the constitutional compensation.

It is by no means easy to trace clearly the dividing line between the two kinds of taking of private property. It has been observed by a learned judge of a neighboring stale, that “ the distinction between constitutional taxation and the taking private property for public use, by legislative will, may not be definable with perfect precision.” (9 Dana, 517.). In fact the two appear to be, in principle, somewhat blended. Both are exercises of the sovereign power over individual property. Both are requisitions for the public use. And in both cases the individual is presumed to receive, or does in fact receive, some equivalent for his contribution. Our courts, as will hereafter be perceived, have in some instances confounded the two together. Nevertheless under our constitution their practical operation is essentially different; and it therefore becomes necessary for us, as well as we can, to draw the true line of distinction.

Untrammeled by authorities, a safe and sound rule may be deduced from a few simple and well settled principles. In the first place it may be assumed, as a fundamental principle, in our government and laws, that individuals are protected in the enjoyment of their property, except so far as it may be taken in two ways; viz. as a public tax, upon principles of just equality, or for public use, with a just compensation, ascertained according to the provisions of the constitution. Secondly, as money is property, the collection of every tax or assessment is [215]*215taking property in some mode; and, to be legal, must be referable to one of the two modes above mentioned.

Taxes are defined to be “ burdens or charges imposed upon persons or property to raise money for public purposes.” The right to impose a tax is inherent in every government, as essential to its existence. It operates on all the persons and property belonging to the state. It is not conferred upon the legislature by any specific clause of the constitution: it passes under the general designation of “legislative power.” We are not, however, to understand that the legislature is omnipotent on this subject. Its powers are limited and controlled by certain principles which lie at the very foundation of free government. Among these is the principle of just equality. If the tax is laid to raise a revenue for the expenses of the state, it should be laid equally upon all the property in the state, if it be a tax upon property: or, if it be a capitation tax, all persons of the taxable class in the state should be equally affected. This is the only sense in which a tax is public. The legislature has not the constitutional authority to exact from a single citizen, or a single town or county or city, the means of defraying the entire expenses of the state. For if this could be done, the constitutional prohibition would be evaded in all cases, and the legislature could take private property for public use, without compensation, to any extent, under the vague and indefinite pretence of taxation.

In carrying out this principle we must bear in mind that the state is subdivided into numerous subordinate communities, as counties, towns, cities, villages; each of which is clothed with a local sovereignty and a quasi legislative authority to regulate its local affairs. The same general principles applicable to an independent state, in regard to taxation, are applicable to these subordinate bodies politic. To defray county expenses a tax must be laid upon the persons or property of the whole county: while in regard to the peculiar expenses of each town they are to be collected from the respective towns. Such has been the general course of legislation in this state: and as to the country [216]*216portion of it, it is believed that there have been but few, if any, departures from this rule.

The principle does not permit the selection of certain individuals in a town or other district to be charged with the expense of a particular public work or improvement, under the pretence that it is for their peculiar benefit. Thus when a new road is opened, or a new bridge built, it is done at the expense of the whole town, although some of the tax-payers live several miles distant and may have no occasion for such road or bridge, and although the chief benefit is derived by a few, who live in the vicinity of the improvement. The local authorities have not the power to lay the whole tax upon the individuals whom they deem chiefly benefited, because it would not be a public tax. The improvement is made not for the private benefit of a few persons, but because it is a public benefit; otherwise the authorities would not make it at all. And if it is a public benefit, it should be a public charge.

This question is discussed with great ability by Chief Justice Robertson, of the Kentucky court of appeals, in The City of Lexington v. McQuillan’s Heirs, (9 Dana, 513,) and in Sutton’s Heirs v. The City of Louisville, (5 Id. 28.) In the latter case he holds this language in reference to the limit of taxation. “ A common burden should be sustained by common contributions, regulated by some fixed general rule, and apportioned according to some uniform ratio of equality. Thus if a capitation or personal tax be levied it must be imposed on all the free citizens equally and alike; or if an ad valorem or specific tax be laid on property, it must bear equally, according to value or kind, on all the property, or on each article, of the same kind, owned by every citizen.” But the assessment in this case may not properly be considered as of the nature of a public tax, because it was not a duty or contribution levied by a fixed rule, and because also, it was not common, but was restricted to the owners of one particular lot.”

The true rule deducible from sound reasoning, as well as the authorities, is this: Legitimate taxation is limited to the imposing of burdens or charges, for a public purpose, equally upon [217]*217the persons or property within a district known and recognized by law, as possessing a local sovereignty for certain purposes ; as a state, county, city, town, village, fyc.

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Bluebook (online)
6 Barb. 209, Counsel Stack Legal Research, https://law.counselstack.com/opinion/people-v-mayor-of-brooklyn-nysupct-1849.