Sacramento daily record-union. [volume] (Sacramento [Calif.]) 1875-1891, 1884-06-07
THE HAGAR DECISION AND THE RAIL,
ROAD ASSESSMENTS.

The full text of the decision of the Su-
preme Court in the case of HaSar vs..
Reclamation District 10S is at hand. 1t has
been heretofore referred to, on the basis OF
a synoptical report, as containing dictum
decisive of the railroad tax cases. With the
official text before us, it is therefore OF i'm
portance to re-examine the case.
Bv Act of 1868 California established a
swamp land reclamation system. Under
il districts were established by County Su-
pervisors, with Boards Of Trustees to man
age them. Such Boards have power to con-
struct and maintain all works necessary
for the object in view. They are 10 estl-
mate cost of proposed works and report
the same TO the County Supervisors, VINO
aDpoint Commissioners to assess the cost
proportionate to the benefit to each acre.
The tax so laid is then TO be collected and
paid into the county treasury, to the credit
of the district in which. collected. For
| nOn-payment of the assessment, after GER
| tain filing of the list of taxes due, and the
expiration of a given time the District At
tornev is to sue and collect as in the case
of delinquent taxes. On delinquent
assessment list suit was brought 70 enforce
the lien upon lands of Hagar. The cases
were removed to the United States Circuit
Court where the assessment was held
valid lien. and an appeal was taken.
Hagar attacked the validity of the assess
ment. The Court upholds the power OF
the State to make police regulations as to
local improvements. essential to health
and prosperity, and the law for the recla
nation of the swamp lands under the Cal
, ifornia system is held to be sound, and thai
he who reaps the benefit must beal
the burden. The fact that appellant!
land was derived from grant o
/ the Mexican Government cuts no hgur
D in the case But it was argued tina
the assessment was invalid, as being IL
. conflict with the fourteenth amendment t
V the Constitution of the United States, de
! claring that no State shall deprive any pei
y son of life, liberty or property without du
l., process of law. The Court say that the OF
j iect of the amendment is TO erect an add
e, tional security against the arbitrary depr
1t walton of life and liberty or the spoliatio
il of property. But what is due process
,e law? 1t is following the forms OF law al
,e propriate to the case and just to the partl'
l. affected. 1t must give the parties an o.
" portunitv to be heard respecting the justi'
,e of the Judgment sought. 1t means tn
e. there shall be no proceeding against hi
s. liberty or property which may result IN Il
v derivation of either without the obser
rs ance of those general rules established
id our system of Jurisprudence for the securi
to of private rights
OF Hagar contended that this principle
at violated in the case under notice, becau
on the assessment was made without notice
1as him or opportunity to be heard respecti
cid it; that notice and opportunity TO be hea
of are essential to render any proceeding d
nd process of law, etc. The Court held u
Tho where life and liberty are involved tn
ne. must be given notice and opportunity to
M heard, but in taking property to eniorc
the tax the proceedings are less formal, nee
of sarily. and whether notice Is necessary
in ponds upon the character of the tax. !
.;tb newer of the State to tax may be exerci
in to any extent not prohibited by the Con
. of tuition of the United States, and may to-
his property in every shape, in its natural c
n.y. dition in its manufactured form and IN
the various denominations. There are yari
II of taxes which from their nature do not
/ TO mand notice. and in which notice to
sim taxpayer would be of no possible advan
the to him. such as poll taxes, license taxes,
ures Where the Legislature fixes the amc
ethe of the tax, that is the end of the matter
the tax is not paid, the property Of the
resi- linquent may be sold, and he thus depr
S. n oft, And this would be due proceS