, 1875-06-20
BILL 800.
Judge Wallace's Decision Sus-
tanned by the Supreme
Court,
Tbs New Law Relative to Appeals De-
clared Constitutional

NA%Qo@
terest to the City Government. because :hey in.
volve - loss OF some $500, 600 or eXsn more Il
th9City Treasury. The questions issue have
hten decided by the. Court adversely to thu
Claims OF the city, sustaining the decision rnade
On tho taxes OF 1873. In that casa the Court re-
fused the application for Judgment on uearly al
the special assessments, sud in caaes whore OBJ
lections were made to tho regular ciEy tax levy
On tho ground Of tbe insu3ciency Of Bill No. 500,
THE CASE or THE PEOPLE rs. OTIS
involves the legality Of the assessment Of 1878.
In the decision, rendered By scholdsld, Judgs,
it appears that the City Tax act provides that
tho Collector shall make report within such
time - the City Council shall provide. see. 1888
OF the General Revenue law OF 1879 provides ~
to valuarions. and it is conceded thAt the dslin-
quent list hled by the County Collector fails to
sions. >
Tho affidavit also fled by ths Collector, ID
stead Of conforming to Sec 100 OF the
II" ot 1874 is dinerent. and. 10
follows: ''A1so showing : completa hst" Il
has been frequently hsld that the repors OF tho
Collector il what eivea the Court jurisdiction to
act Oh the application tor Injunction in sueh
cases. snd unless tha Ian, in this respect, ID fal
ly complied with. the Court can hare no author-
lty to act in the case. TWAS claimed bv tho CITY
that. although ths City Tax act directed. tho
County Collector should proceed to obtain tudg-
nent in the same manner ~ might be provided
bY LAW for obtaining Judgments against lands
for taxes due and unpaid for stats and county
taxes, except when therein otherwise provided
and the general revenue Law direct
that, in order to obtain said Judgment,
a certain report verified by prosecution afida-
Wit ahould be flied, and the City Ts3 act neither
recIed how the County Collector should obtain
information from which be could intelligensl7
and truthfully make them, it must be held that
it would be sufficient for the County Collector to
mako another and dlffesens report
This assumed that the laW must ba sustained,
posed to have been tho purpose OF ita enAct-
ment. ut all hazards, whether It's provisions wero
practically adopted to that and or not. In ths
Courts opinion that is beyond sny power with
which courts arc invested. The City Tax act
does not authorize Judgment to bo rendered
linquent property. nor doea 1t authorize the
County Collector TO present the report Of the
City COLLECTOR a made 10 him. and have jrdg-
ment upon that Il does not, as ssoms to be
authorize him to present report ver-
quired by the General Revenue law.
It must necessarily follow il this Hypothesis In
DOT we'll founded and the requirements OF that
let being strictly followed leayes it impossible
Tor tho County Collector to make the report md
1fadavit required By the General Assembly, tho
[Ault ia in the Law, and tho remedy must b
sought in the Legislature. Tho County Collect-
or ia designated IA the officer Is to whom tho tax
payer ls to ba shown as having heen delinquent.
get II the Collector bad no authority to receiye,
~ Ia to be inferred from the affidavit fled, il In
impossible thai the tax-payer could have Owed
any duty to pay him, and 80 bis delinquency
'ould not possibly be sblished By simply show
ng the County Collectors inability TO net
Tho Affidavit filed materially qualities tho lan-
suago required by tho law, add conveys IA en-
;irely different meaning. This is regarded ~ q
raa vital to the Jurisdiction Of tho Court Sec-
L91 Of thu GenarA Revenue Law, ~ axnend-
I'd, does not obviate this objection. Tho Court
:an bot regard tho statement Of tbs valuation of
property upon which tho tax Waa extended in the
report or return OF the Collector, and the oath
ar affidavit accompanying The report, ~. .aubstan-
.lal reqmrementa, and tho rights Of the tax-
payer might, IN great many instanoe9, b.
p1ejudlced il they were not observed.
IN THE NEXT cAsE,
hst of Andrews Va. The Peopl4, involving taze8
II 1871 and prior years, tho Judge decided that
he report OF the Collector ~ to Tho Delinquency
i the property ia not conclusive This 1oee<
Court properly excluded inquiring ~ to sources
md character OF the Collectors information. A.
lis return uas bet primo facio evidsncs Of the
acts stated, it might have bean innpeached BY
howing that they were untrue, but not BY show
ug that the Collector did not know What he 70
u1ned to be true They claim tho psiof pro-
eedings, a. to taxes Of 1871, should hays eacn
Headed in attainment It ia provided In tho
fth section Of the set that thu County Court
hall have ike po"era, oto- This rendered it
that my plea IN abatement should
. filed. Objection Was specified IN writing. Tho
'ours is unable to dnd any at4tuta authorizing
no actions at the came time tor taxes. Ths OBJ
aotion is well taken, aud the Court erred in a.
aring judgment Tor taxes at 1871.
1nAamuch - the act Of March "a VIE only to
smAn in force until tho object to be acocm-
lished bJit could be obtained under tho General
eVenuo Law, which waa thaeoattar to ba
nacted+ il tho General Revenue law IN force
1ly !, 1877, and to HhoBe provisions the Court
.ferred, is comprehensive enough to allow the
bject intended to be accomplished by shAt net,
can admit Of no doubt that ths provisions in
10 later law superseded and ahrogAtsd that Of
"a fo1uaE.
PUTTING EP THE MoHEY.
Among the other caso4 decided was that OF
ndrsws Vs. ex-Counky Treasurer Rnmsey, on
10 consdtntionality OF tho 1aH which requires
person appealing bis taken to deposit With tho
reAsurar their amount AZ q preliminary atap to
aking the appeal which deposis shall be held
It'll = decision Is reached. The JudRe, in his
session, said that this requirement was not in cou
avention OF any provision Of the Constitution
lille the right Of appeal from thu anal deter
nation Of County Courts Ia conferred BY thu
|ch conditions ~ may be imposed By ths
egislature- The language, "Appeal On wits
arror, ete>. was too plain to admit Of do1bt
~ 1t is purely queshon for the 1eRis1atuxe
determine now 2nd on what tasua such ~
'als ahall b. granted
POLITICAL.