El Paso daily herald. (El Paso, Tex.) 1881-1901, 1897-12-04

Intended TO EN- brace Its HOatlDg In
debtedness, but was meant in the sens
in which the word ''debt" is used il
the constitution. Appellant does no
clearly define his meaning, but we infe
that he means by the word ''debt' th,
charter referred to tile species of deb
as referred to in sections I aud of Art
IL of the constit tiOp, " hich has beer
construed to be one which car
not be discharged from the
revenues of the current year and which
natures at a period which would make
it charge upon the city revenues fol
future years. City of Terrell VS.. Des
saint, II Tex. ITO. 1t is hardly rea on
used the words ''existing debit in tina,
sense, because such debts would
presumably be already provided for by
an obligation or obi cations protected
by sinking fund. Such dett would
be already funded debt We there
fore think TIE legislature had in vie "
snch debts as we're not deots in the
sense of the said ar icles of the con-
stitution. 1t does not appear tn st the
issue was for the purpose of applying
the proceeds to the then curr ent and
accruing expense of tie CITY, but the
purpose rather appears to have been
the settlement of an outsta hiding in
debtedness in arrears for past ex-
penses. AT least there is nothing to in
dictate the contrary.
We have some doubt as to Art. 986 j,
applying TO this case. The authority
therein given a city is, it seems, to
com promise and fund any existing
valid Indebtedness of the city. This
provision seems to contemplate fund
ing Of a debt based on a compromise
therefor. But be this as it may we
tn nix that its clause requiring the
mention and adoption of the act in the
ordir a ce or resolution, has reference
only to these cities, the charters of
which contain no authority to fund
debt. When the charter confers the
power and authority to fund an exist
jig debt Gin accordance with the gen.
erai laws of the tate in force at the
time and applicable to ci'ies" we think
it may issue bonds to provide for its
| floating debt, in the manner provided
n Art $50 j. if the Art. applies, with
out referring to such articles or adopt
ing it in terms 1t could only be rea-
sorably contended that such reference
and adoption were necessary to confer
the power on city, but in this case
the power was already conferred in the
charter. We hold this particular tax
valid
The 21st assignment of error attacks
| the Judgment SO far as it allows the
re 'Overy of tax based on the issue of
$4,000 of the artesian water bonds of
|
subject al Q as follows: The city be-
came authorized to issue such bonds
to the amount of $4,000 thereof have
| been invested for the sinking fund of
the aforesaid Ell i'aso sewer bonds. It
does n It appear that the sum thus OBJ
tanned from the saver bond sinking
fund was resorted to in bad faith or
misapplied, if indeed such conduct
would have invalidated the tranaction.
Sec. 90 of the charter of Ell Paso of
1896 made it the duty of the comptrOll-
er to see that the sinking fund of the
bonds of the city is invested in good
| interest bearing securities. This in
effect makes it pr marily the duty of
the city to do so There is no pretense
were not good securities. Under the
facts before US the transaction was a
sale and Issuance of the bonds and we
| held the tax valid. Elser VS.. Fort
Worth, q S. w . 739.
| The 22nd. 23rd and 24th assignments
assert that the tax rolls were not prop
erly admit ID in evidence because the
| figures in the column set apart for the
values of the assessed property and for
the amounts of the various taxes gen.
eral and special, there was no dollar
mark Or other mark in connection with
them to show what the figures denoted.
There is some conflict of decision in
Gn1S InaIter. pee Oool3y OD a4atlOu,
End Ed. p. All. note where the cases
are cOilated; also Anderson vs. Post,
80, S. w. 2S5. Tnis being a suit to
fOreclCse q tax zen, we are of opinion
that it was competent to show by testi
mOny as was done in this case, the
the meaning of the figures. We think
also that the primary meaning of the
6gures would be dollars.
The 33rd. 34th and 18th assignments
refer to the addition of interest to the
taxes of each year after becoming due.
There is nothing in the city's charter
nor in any statute to which we are cit
ed or have found, that allows interest
on taxes, previous to the act of 1895,
Chapter a, Arts. 6232a at seq.) The
general statute relating to interes. sp-
pears to relate only to debts arising out
of contract
1t is commended that this act cannot
retrOact so as to lncr ,a.e the sums due
prior to its passage beyond what the
avs auth Orized when the taxes re-
spectively became due. While we
agree with this view, it would seem
that in cases where a tax sale was re-
gular, and con sequently all the title
the owner had left was a right within
a certain time to redeem by paying
double in tiXes, or where in sucn
case the period for redemption had ex
pired and no right remained in the
own T. ne Woulu NJ DC enGltteu 70 the
benefits OF said t of 1895 except
upon the terms it pr >vides It is
apparent that payment of taxes and in
terest from 1885 to 1895 at six per ceot,
would be less than the sum defendant
would have been obliged to pay unde-
the laws as they existed at the lime of
the sales, in order to redeem the pro-
perty. A law authorizing a suit of
foreclosure for such taxes and interest
thereon, would when such suit is
brought, reinvest him with a right to
redeem by paying the taxes and inter-
est less sum than he was previously
required to pay for that purpose. IN
der such "reminiscences, the provision
of that act for the taxes and interest,
would be in effect giving him the right
to redeem, or to regain bis property,
for less sum than the laws existing
at the tim of the sale dema nded for