Wells v. Austin

59 Vt. 157
CourtSupreme Court of Vermont
DecidedOctober 15, 1886
StatusPublished
Cited by11 cases

This text of 59 Vt. 157 (Wells v. Austin) is published on Counsel Stack Legal Research, covering Supreme Court of Vermont primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wells v. Austin, 59 Vt. 157 (Vt. 1886).

Opinion

The opinion of the court was delivered by

Powers, J.

This is an. action of trespass guare clausum to recover damages for cutting timber on lot 5, 4th range in Granby.

The plaintiff claims title through sundry mesne conveyances, under a tax sale of the premises in question made in 1840 by Timothy Fairchild, collector of a land tax. The defendant interposes sundry objections to said tax sale.

I. The legislature, November 1, 1837, assessed a tax of four cents an acre on the lands in Granby, and appointed Silas Buck, Ashley Appleton, and Nathaniel Bell, a committee to superintend its expenditure, and said Timothy Fairchild collector. In 1840 the legislature passed an act entitled, “ An act reviving an act laying a tax on the lands in Granby,” as follows : “ An act laying a tax on the lands in Granby, passed November 1, 1837, is hereby revived, and the committee appointed to superintend the expenditure of said tax are allowed the term of one year from the passage of this act to complete the working out of the same.”

At the time both said acts were passed we had a statute in force requiring notices by publication in certain papers of proposed application to the legislature for the assessment of land taxes. In June, 1837, such notice of the tax in question was published, but not in the papers named in the statute. It is claimed that this omission invalidated the acts in question, and by consequence the tax sale of Fairchild.

But this is not a case where the jurisdiction of a tribunal to take action is dependent upon notice and an opportunity to be heard.. The legislature has plenary and exclusive jurisdiction over the whole subject of taxation, limited only by constitutional restrictions. It may act on the subject whether the taxpayer has notice or not, Similar statutes have been in force [160]*160since the earliest organization of the State, and many acts have been passed in disregard of them; but we have never understood that such acts were void for this reason. In Smith v. Helmer, 7 Barb. 416, this question arose under a similar statute in New York. The court said : “ That the notice was a direction to the public calculated merely to guard the legislature from surprise and fraud, and to prevent hasty and iniprovident legislation ; that the rule was made by the legislature for its own convenience, and might be entirely disregarded; and that a law would be valid although no notice whatever of its application was published.”

The rule of strictness applied to the proceedings of tax sales is only invoked upon those proceedings' taken after the legislature imposes the tax.

II. It is urged that as the tax was not levied, collected and expended within two years from the passage of the act of 1837, Fairchild’s authority was gone, and the proceedings should begin de novo ; and we are referred to Slade’s Comp. 1824, p. 668, s. 7, and Rev. Stat. 1839, p. 406, s. 5, and p. 408, s. 13. Neither of the statutes referred to, nor any others, 'fixed any limitation within which the acts in question should continue in force; but both provide that the committee appointed to superintend the expenditure of a land tax shall not be allowed their account for labor unless such labor, to the amount of the tax, be completed within two years from the rising of the legislature appointing the committee. This comes far short of a limitation upon the continuance of the act imposing the tax. It was designed to promote diligence in the repair of roads under a penalty of refusal to audit their accounts.

But this difficulty was avoided by the Act of 1840, which revived the Act of 1837, and extended the time allowed to the committee for completing the labor upon the roads. The Act of 1837, like all statutes providing for special things to be done, continues in force until such things are done. The authority to Fairchild was to collect the tax then voted. His authority, would continue until the tax was collected. So far [161]*161as he was concerned, and so far as all other matters and things appertaining to the levy, collection and expenditure of the tax, were involved, except the audit of the committee’s accounts, the Act of 1837 needed no revival; and the Act of 1840 was manifestly passed merely to remove the bar to such audit. The landowners had had their opportunity to work out their taxes under the Act of 1837, and had lost it long before any necessity for the Act of 1840 had become manifest.

III. It is objected that the notice to the landowners of the assessment of the tax, and that they might pay the same in labor, as provided by the statute, was published in April, 1838, whereas it should have been published partly in March and partly in April. We are quite at a loss to comprehend this objection. The defendant’s counsel in their brief say the law required this notice to be published in March or April; that no change in this respect was made between 1824 and 1839. This publication was in 1838. Counsel are correct as to the law; and they would have been coixect if they had added to their brief that this notice was published in strict conformity with the law.

IY. It is said that the rate bill issued to the collector by the committee set out the lot sold in the columns designating the original proprietor, the number, range, and number of acres as follows:

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Cite This Page — Counsel Stack

Bluebook (online)
59 Vt. 157, Counsel Stack Legal Research, https://law.counselstack.com/opinion/wells-v-austin-vt-1886.