Black v. McGonigle

• Decision Date: 23 February 1891
• Citation: 15 S.W. 615
• Parties: BLACK v. McGONIGLE.
• Court: Missouri Supreme Court

15 S.W. 615

BLACK v. McGONIGLE.

Supreme Court of Missouri, Division No. 1.

February 23, 1891.

EQUALIZATION OF TAXES — NOTICE.

1. Under Rev. St. Mo. 1879, § 6672, giving to county boards of equalization power to equalize the valuation on all real and personal property within the county, and making it the duty of the board to equalize the valuation of all such property, so that each tract of land shall be entered on the tax-book at its true value, the board may raise the assessed value of real estate in townships by a single order, on a per centum basis for each township, where, in their judgment, the assessed value is such per cent. below the true value.

2. Rev. St. Mo. 1879, § 6673, provides, after the board shall have raised the valuation, it shall give notice, specifying the property and the amount raised, to the persons owning or controlling the land, by personal notice through the mail, or by advertisement; and "that said board will meet on the fourth Monday of April to hear reasons, if any may be given, why such increase should not be made." A board made an order increasing the assessed value of all the real estate in a certain township "50 per cent." The published notice, by mistake, showed an increase of "50 cents" on every $100 valuation. The board, discovering the mistake, adjourned for a sufficient length of time to have a correct notice published. Held, that the board had power to adjourn, and to correct its own proceedings, and under Rev. St. Mo. 1879, § 6858, providing, "nor shall any failure of any officer or officers to perform the duties assigned to him or them, on the day or within the time specified, work an invalidation of any such proceeding," that the second notice and proceedings thereafter were valid.

3. The notice was sufficiently definite and specific as to the property intended and amount of increase; and the notice that "the board of appeals meets on the 12th of May" is a sufficient notice that the board would then be in session to hear objections; and it was not necessary that the notice should be addressed to or give the name of the land-owners.

4. The fact that a tax in excess of 50 cents on the $100 valuation, in violation of the provision of the Missouri constitution, (article 10, § 11,) is levied pursuant to an order of court, does not validate it.

Appeal from circuit court, Knox county; BEN E. TURNER, Judge.

F. L. Schofield and John C. Anderson, for appellant. Wm. Clancy, for respondent.

BLACK, J.

This is a suit against the collector of revenue of Knox county to enjoin him from collecting part of the county taxes levied upon the real estate of the plaintiff, a tender having been made of the part admitted to be legal. The right to relief is based upon the alleged illegal act of the county board of equalization in raising the assessed value of the land, and it is also contended that a small portion of the tax is unconstitutional. The temporary injunction was dissolved on final hearing, and the plaintiff appealed. The plaintiff's land is in Lyon township, and was duly assessed by the county assessor at the value of $3,337. Pursuant to law, the county board of equalization met on the first Monday of April, 1888, and on the next day, it being the 3d day of that month, made the following orders:

"Ordered by the board of equalization that they have and do hereby equalize the valuation and assessments on all real estate in the county of Knox, and in the various townships therein, taking the assessed valuation of real estate in Center township as a basis, and do hereby equalize and raise the valuation of all real estate in the following townships, viz.:

                Fabius township, 50 per cent
                Jeddo      "     40  "   "
                Myrtle     "     48  "   "
                Colony     "     45  "   "
                Bourbon    "     45  "   "
                Bee Ridge  "     45  "   "
                Liberty    "     40  "   "
                Benton     "     45  "   "
                Salt River "     30  "   "
                Shelton    "     54  "   "
                Lyon       "     50  "   "
                Greensburg "     35  "   "
                

— And ordered that the assessors' books and tax-books be arranged in harmony with the above order. Average per acre, $7.50. Ordered by the board that the above order be published in the Edina Sentinel, and that the board of appeals will meet on the fourth Monday of April next to hear the reasons, if any may be given, why such increase should not be made."

The clerk published in the designated newspaper a notice which begins by saying: "County board of equalization, April term, 1888. The county board of said county met on the 3d day of April, 1888, when the following proceedings were had, viz.;" then follows a copy of the first of the above orders, with the exception that the words "Fabius township, 50 per cent.," are made to be read, "Fabius township, 50 cts. on the $100 valuations." The same mistake occurred in respect of the other townships. The notice concludes: "The board of appeals meet on the 4th Monday in April. F. M. MILLER, Clerk." The board met on the 4th Monday of April, it being the 23d day of the month, as required by law, and then made an order to the effect that a true copy of its proceedings had on the 3d April be published in the same newspaper for two weeks, and then adjourned until the 12th May, 1888, for further proceedings. Notice of the former proceeding was given for the length of time and in the paper specified in the last-mentioned order. The form of the notice is the same as the former one, but it contained a correct copy of the order of April 3d, and concluded as follows: "The board of appeals meets on the 12th day of May." It is admitted that the total value of taxable property in the county was and always had been less than $6,000,000. On the 15th May, 1888, the county court, by its order, fixed the rate of taxation for that year for county purposes at 50 cents on the $100 valuation, and at the same time apportioned the revenues to be collected to the different funds. Subsequently, and on the 19th June, 1888, the county court made an additional levy of 15 cents on the $100 valuation. This additional levy was made pursuant to an order of the circuit court made on the 18th of the same month, under sections 6798-6800, commonly called the "City Law." The order of the circuit court was made upon warrants issued to pay ordinary county expenditures, and not to pay for the erection of public buildings, or any indebtedness existing prior to the 30th November, 1875.

1. The first contention of the appellant is that the action of the board in raising the assessed values of real estate in all the townships, except one, by a single order on a per centum basis, is illegal and void. The propositions contained in this objection must, of course, be determined by the statute. Section 6672, Rev. St. 1879, gives to the board power "to hear complaints, and to equalize the valuation and assessments upon all real and personal property within the county;" and it is then made the duty of the board "to equalize the valuations and assessment of all such property, both real and personal, * * * so that each tract of land shall be entered on the tax-book at its true value." According to the plain letter of the...