Sayles v. Board of Public Works

109 N.E. 823, 222 Mass. 93
Massachusetts Supreme Judicial Court·Decided October 14, 1915·Published·Cited by 9 cases

Opinion

Rugg, C. J.

This is a petition for a writ of certiorari * to quash sidewalk assessments laid by the board of public works of Pitts-field. It is contended that the provision of the revised charter of that city contained in St. 1911, c. 732, Part I, § 29, by authority of which the respondents acted, is unconstitutional. The ground upon which this contention is urged is that the method of assessment established by the statute bears no relation to benefits and the assessment may exceed the benefit accruing to the estate assessed.

The particular method of levying this assessment, whether by the front foot, or area, or valuation, or by a combination of one or more of these with others, is not assailed. Nor are any unusual facts alleged whereby it appears that the statute will operate with singular hardship in its application to cases which may be expected to arise, as in Weed v. Mayor & Aldermen of Boston, 172 Mass. 28. The petitioners can prevail only on the ground that the statute on its face appears to be in conflict with the fundamental law.

It is established that under our constitution special assessments upon property to defray the cost of local public improvements, [95] as distinguishable from the general tax levy, are permissible only when based on special and peculiar benefits to the property from the expenditure on account of which the assessment is laid and that they are illegal if in substantial excess of such benefits. Weed v. Mayor & Aldermen of Boston, 172 Mass. 28. Sears v. Street Commissioners, 173 Mass. 350, 352. Dexter v. Boston, 176 Mass. 247. Lorden v. Coffey, 178 Mass. 489. As was said by Chief Justice Knowlton in White v. Gove, 183 Mass. 333, at page 336: “If a statute shows on its face that it entirely disregards the relation of the benefits to the taxes to be assessed upon the respective estates, it is plainly unconstitutional. In many cases, however, it is impossible to estimate the amount of benefit with absolute accuracy, and methods of determination must be adopted which are practicable, and which at the same time will give a reasonable approximation to accuracy. The selection of methods is primarily a matter for the Legislature, and much latitude must be allowed it in the exercise of its judgment and discretion in regard to a subject of this kind. It is only when its decision is plainly one that will be likely to result in taxation that is either disproportional or unreasonable that the court can interfere.”

The instant statute permits the assessment to be made only upon land “specially benefited,” and it requires the assessment to be levied upon all such lands whether abutting upon the sidewalk or not. It recognizes benefits as the basis of the assessment and the relation of benefit to tax thus is established. There is nothing about the statute itself which indicates that the assessments made in compliance with its terms in many supposable instances will be greatly in excess of benefits as in Dexter v. Boston, 176 Mass. 247.

The statute does not direct the method by which the half of the expense to be assessed shall be apportioned among those liable to the tax. The board of public works are left free to select any legal way. There is an implied limitation that the assessment shall be proportional and reasonable. Chapin v. Worcester, 124 Mass. 464. Howe v. Cambridge, 114 Mass. 388. It must be presumed that the board have acted within the law in the absence of definite allegations to the contrary. Indeed, an arithmetical calculation based on the data set forth in the respondents’ return demonstrates that the assessment was made upon the several lots of the petition[96] ers in substantial accordance with the frontage upon the sidewalk. As in Sears v. Aldermen of Boston, 173 Mass. 71, 79, “it is implied that . . . the tribunal making assessments will proceed upon correct principles, and assess according to the benefits received.” It there was held that as applied to the apportionment of the cost of watering streets, assessments in proportion to the linear feet of each estate upon the street or portion thereof watered was not open to objection in any constitutional sense. Assessments in proportion to measurement of frontage have been sustained in numerous other cases. Snow v. Fitchburg, 136 Mass. 179. Leominster v. Conant, 139 Mass. 384. Dickinson v. City Council of Worcester, 138 Mass. 555. Stark v. Boston, 180 Mass. 293. Ward v. Aldermen of Newton, 181 Mass. 432. Corcoran v. Aldermen of Cambridge, 199 Mass. 5. O'Connell v. First Parish in Malden, 204 Mass. 118, 121. Garden Cemetery Corp. v. Baker, 218 Mass. 339, 342. Driscoll v. Northbridge, 210 Mass. 151, 154, and cases cited.

The assessment in a reasonable and proportional way upon those specially benefited, of one half the expense of the laying of a sidewalk, is not an unconstitutional exercise of legislative power. Statutes differing in no essential prticular from the one here attacked have been upheld. Workman v. Worcester, 118 Mass. 168. Springfield v. Gay, 12 Allen, 612. Keith v. Boston, 120 Mass. 108. Snow v. Fitchburg, 136 Mass. 183. The case at bar in principle is indistinguishable from Cheney v. Beverly, 188 Mass. 81.

If necessary to sustain the constitutionality of the statute, it may be construed as not authorizing an assessment in excess of the special benefit received. Hall v. Street Commissioners, 177 Mass. 434, 440. Carson v. Brockton Sewerage Commissioners, 175 Mass. 242; S. C. 182 U. S. 398. Smith v. Mayor & Aldermen of Worcester, 182 Mass. 232, 236. Cheney v. Beverly, 188 Mass. 81, 84. Hester v. Collector of Taxes of Brockton, 217 Mass. 422, 424.

Free access — add to your briefcase to read the full text and ask questions with AI

Sayles v. Board of Public Works, 109 N.E. 823, 222 Mass. 93 (Mass. 1915).

109 N.E. 823 (Sayles v. Board of Public Works) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Mullen v. Board of Sewer Commissioners of Milton
182 N.E. 641 (Massachusetts Supreme Judicial Court, 1932)
Opinion of the Justices to the House of Representatives
159 N.E. 70 (Massachusetts Supreme Judicial Court, 1927)
Union Street Railway Co. v. Mayor of New Bedford
149 N.E. 42 (Massachusetts Supreme Judicial Court, 1925)
Chilson v. Mayor
141 N.E. 872 (Massachusetts Supreme Judicial Court, 1924)
Estes v. City of Newton
241 Mass. 229 (Massachusetts Supreme Judicial Court, 1922)
Futscher v. City of Rulo
186 N.W. 536 (Nebraska Supreme Court, 1922)
Opinion of the Justices to the Senate
122 N.E. 763 (Massachusetts Supreme Judicial Court, 1919)
Von Damm v. Conkling
23 Haw. 487 (Hawaii Supreme Court, 1916)