The Manitowoc pilot. [volume] (Manitowoc, Wis.) 1859-1932, 1914-09-24
MUST PROVE TAX TOO HIGH.

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circuit court a decision in the case of
Ferdinand Veitb against the city and
the city clerk.
The gist of the decision is that while
the tax for water mains against which
Mr. Veith protested is illegal on sever
al grounds, still the tax will stand and
must be paid unless MIR. Veith shall al
so allege and prove shat the TAX is in
equitable, that is, that it is larger in
amount than it would have been if the
proceedings had all been regular
Shortly after the requirement of the
water plant the city council adopted a
portion of the gene"al charter permit
ting assessments against abutting prop
erty for laying water mains. Many
people protested that these assessments
are unfairon the ground that those who
happened to have mains in their street
would not be sim larly taxed. A suit
to test the assessments was expected
by the city and Mr.. Veith began an ac-
ton in November, 1913, to enjoin the
city clerk from putting an assessment
against five of his lots in the tax roll
OF last year. a temporary injunction
was granted preventing the clerk S
making the insertion. The matter
came before the court last December
upon demurrer and stipulation of the
parties as to the facts. II. l.. Markham
and A. l.. Hougen appeared for Mr..
Veith and City Attorney Harry f. Kel.
ley appeared for the clerk and the ci-
ty.
The decision nov holds that several
grounds Of illegalty charged by Mr.
Veith were well taken The princip |
grounds are that the work was done by
the city instead of by contractor, as
the statute provides, and resolution
by the CITY council providing that the
owner should pay instead of the city
was adapted after the action was start
ed instead of before the assessment was
made. The court further holds that
the point that the attempted adoption
Of the general charter was invalid, be-
cause of not adopting enough of it.,
would also have been well taken if it
had been taken in time. A three
months statute of limitations had run.
Notwithstanding these irregular pro-
ceedings the city's case was then saved
by the court by applying a rule of law
that in attacking a tax where there
was jurisdiction 70 levy II, the plaintiff
must allege and prove not only that
the tax proceedings were irregular or
that the tax is void through some de-
feet, but must also allege and establish
that the tax itself is inequtable; in this
than it is if the work had been let to
the lowest bidder instead of being done
by the city's employees directly. City
officials assert that the plaintiff cannot
prove this because, they say, the oppos-
ite is true, and that as far as the circuit
court is concerned the decision is a
complete and final upholding assess
ments already made. This the plain
tiff does not admit. 1t is not known
whother the plaintiff will exercise his
right to amend his complaint within
twenty days and make the fight in Cir
cult court on the merits thus raised, or
whether he will appeal to the supreme
court from the present decision on the
demurrer. He may win still by either
method. The latter will probably be
the course followed. City officials say
that they were aware of the doubtful
legality of not doing the work by con-
tract but followed the other plan to re-
duce the cost of water mains.
The decision has been eagerly await
ed by all city officials and the many
persons who are interested in this and
dooOooiilN iilc, uo W GIL 40 ny tiiN
public generally. The city council
hass been divided upon the advisability
of levying these assessments, some
members being in favor of the city lay
ing the mains without cost. At the
council meeting last Monday the attor.
Dey finally induced the council to let
the pending work of laying the mains
go forward by contractors instead Of
bJ the water superintendent, which
will probably make the legality OF the
future assessment unassailable.
Assessments amounting to abou,
$4,000 are involved in this case.