The Emmett index. [volume] (Emmett, Idaho) 1893-1925, 1917-04-19
COURT HOLDS FOR IRR|-
CATION DISTRICT
Assessments of 1913 Held to be
Valid-H. S. Workman
"Slept on His Rights"

Holding that plalntl11, harry
Workman, had received the beneflt'
for which the assessments were leviet
and is therefore estopped from ques
tioning the validity of the assessments
and that he had been guilty OF un
reasonable delay and had forfeited
any claim to equitable relief, Judge
E. L. Bryan on Friday sustained the
demurrer of the Emmett Irrigation
District.
The action was brought by Harry
S. Workman and May S. Workman
against the Emmett Irrigation DIS
trict and Bank of Emmett to can
eel assessments of the dis
trict for the year 1913. The bank was
made party to the action on the
ground that it had purchased the tax
sale certificate issued for the delln-
uuent assessment.
The opinion in part of the court fol-
lows:
"This cause has been brought for
the purpose of securing the decree OF
the court voiding certain assessments
made by the defendant against the
land of the plaintiff, and also for the
purpose of having the court set aside
certain tax sale certificates which
have been issued against the SAID
land. To the complaint the defendant
has filed both general and special de-
murrer. | think it will be necessary
to consider the general demurrer only.
In the complaint it is alleged that the
plaintiff owns lands within the boun-
daries OF the defendant irrigation dis
trict and that no part of the assess
ments against which relief is sought
have been paid After alleging the
matters of fact connected with the ori-
pinal bond issue plaintiff alleges that
this assessment was in fact LEVIED Tor
the purpose of paying for the I'M
provements covered by a portion of
the original bond issue and not for
the purpose which the Board recited In
its record that such tax was levied.
Plaintiff does not contend that the
board was without authority to make
such assessment but does contend that
the assessment was void for the rea-
son that before the making of said
assessment bonds had not been can
celled as provided by sec. 24O4, K. 5.
Plaintiff further alleges that the bonds
are in the possession of the district
and unsold The question then to be
is whether or not the de-
fendant could stand by during all of
these years, and receive the benefits
of the assessment and now come into
court and ask that the same shall be
declared void and the cloud of such an
assessment Amoved from his premises
Under the allegations of the complaint
it must be conceded that plaintiff
could not be injured by the failure of
the district to cancel the bonds before
assessment was levied, for the rea-
son that the complaint alleges that
the bonds are now in its possession
and have never been sold. 1t is there
fore clear that the action of the board |
in making the assessment could not
in any manner create a double as
sessment against the property.
81 think defendant raises a very |
serious question when it contends that |
persons purchasing tax titles or tax
certificates from corporation of this |
Sind are not required to go outside of
he books of record in order to deter
nine the validity of the tax, and if
he record is clear on its face the title
acquired cannot be impeached on ac
.ount of matters not contained in the
'ecord. However the courts are divid-
ID upon this proposition.
The record in this case shows that
Ifter the assessment was levied the
plaintiff received all the benefits of
he assessment and did not come into
ourt to ask relief from the same un-
il the time had almost expired in
which the owner of the certificate
would be entitled to a deed based up
N the same. If it were conceded that
he act of the district in the first in
tance was irregular I believe that
laintiff by such delay has waived
is right to equitable relief
at seems to be the general rule of
aw that where a taxpayers land has
eceived the benefits for which the
ak was levied he is estopped from
uestioning the validity of the assess
lent made to pay for those improve
1ents; that where one has received
enefits, even under an unconstitu-
ional law, court of equity will not
ssist him to escape payment by rea-
on thereof, and this upon the ground
nat he is estopped by the receipt of I
ne benefits from denying the consti- {
of the law, unless such pro- {
sedings are so totally and palpably :
old that the person who made the :
Improvement or performed the work :
lust have proceeded with a degree of /
scklessness that amounted to bad
aith. This rule of law is upheld by
long line of able authorities.
"For the above reasons l conclude
lat the COMPLAINT does not state a
ause of action. The general demur- I
,r will therefore be sustained. 1t is I
nderstood that the ruling in the case Il
: Harry S. Workman and Emma L. 6
rorthman against the same defend 9
nts will follow the ruling in this !
,se."