Board of Commissioners of Park County v. Board of Commissioners of Big Horn County

• Decision Date: 18 July 1917
• Docket Number: 886
• Citation: Board of Commissioners of Park County v. Board of Commissioners of Big Horn County, 166 P. 674, 25 Wyo. 172 (Wyo. 1917)
• Parties: BOARD OF COMMISSIONERS OF PARK COUNTY v. BOARD OF COMMISSIONERS OF BIG HORN COUNTY
• Court: Wyoming Supreme Court

166 P. 674

25 Wyo. 172

BOARD OF COMMISSIONERS OF PARK COUNTY v. BOARD OF COMMISSIONERS OF BIG HORN COUNTY

No. 886

Supreme Court of Wyoming

July 18, 1917

ERROR to District Court, Park County; HON. WILLIAM C. MENTZER Judge.

Proceedings for the apportionment of indebtedness as between the Board of County Commissioners of the County of Park and the Board of County Commissioners of the County of Big Horn. From the judgment the Board of County Commissioners of the County of Park bring error. The material facts are stated in the opinion.

Affirmed.

R. L Donley and E. E. Enterline, for plaintiff in error.

The court erred in denying the motion made by plaintiff in error for more specific findings; there was no finding as to the amount of delinquent taxes valid and collectible prior to January 3rd, 1911. The rule as to value of delinquent taxes was settled in In re. Apportionment Fremont and Big Horn Counties, 8 Wyo. 1. The court erred in not finding when the indebtedness of Big Horn County existing January 3rd, 1911 became due and the interest rate thereon. (Comp. Stat. 1910, Sec. 1065.) The court erred in not finding that the library building belonged to Big Horn County, January 3rd, 1911. The value of the court house square should have been found without excluding the library building site. The court erred in admitting the introduction of the court files relating to claims of J. L. Mullen and of Sheridan County, as said claims could not have been considered had the Commissioners of Big Horn County made their report as required by Section 1063, Comp. Stats. 1910. The court erred in admitting opinion evidence of county officers as to the collectibility of delinquent taxes, as well as evidence of the probable cost of collecting delinquent taxes. There was no evidence as to whether alleged delinquent taxes were valid and equitable January 3rd, 1911, and the rule applied was in conflict with the decision of this court in In re. Fremont and Big Horn Counties, supra. There was no evidence of the corporate existence of Big Horn County Library Association. The method of proving existence of a corporation is prescribed by statute. (Sec. 3975, Comp. Stats. 1910.) The testimony of the witness Harris as to the lease made to the Library Association was incompetent. Findings as to the value of the court house square are not supported by evidence nor made according to law. (Forest Co. v. Langdale Co., 91 Wis. 543.) There was evidence that the value of the court house square and county buildings, exclusive of the library building, was $ 27,500.00. There was evidence that the value of the unpaid delinquent taxes was $ 8,461.42. The library donation of $ 15,000.00 was made to Big Horn County and it is the owner thereof. (Brown v. Rock Co. (Neb.), 70 N.W. 943.) The Library Association, even if incorporated, which was not proven, is a mere county agency. (Sec. 1320, Comp. Stats. 1910.) Six hundred and seventy-nine dollars was used for the purchase of books for the library and said books are the property of Big Horn County. There was evidence that the county records were of the value of $ 170.00 per volume; they are county property and should have been included as such. (State v. Mundson, 135 N.W. 1117.) Cancelled warrants aggregating $ 1,108.76 should have been deducted from the indebtedness of Big Horn County and disregarded in making the apportionment; $ 41,495.42 should have been added to the assets of Big Horn County; $ 95,316.61 should be deducted from the total indebtedness found by the trial court. Park County is not indebted to Big Horn County in any sum whatever.

W. S. Collins and E. E. Lonabaugh, for defendant in error.

The motion made for more specific findings of fact was properly overruled. The rule announced In re. Apportionment Fremont and Big Horn Counties, 8 Wyo. 1, with reference to delinquent taxes, is not as strict as contended for by counsel. Only such as are equitable should be charged. Error in not making specific findings of fact cannot be made a basis for reversal when the entire record is before the court, unless error is clearly shown. (Oxford v. Columbia, 380 O. S. 87; Levi v. Daniel, 22 O. S. 38; Oliver v. Moore, 23 O. S. 473.) The Mullen and Sheridan County judgments were properly charged as indebtedness, even though not reduced to judgment until after the organization of Park County; the method followed in computing the value of unpaid delinquent taxes was fair and equitable. Opinion evidence given by county officials as to the collectibility of delinquent taxes is admissible in the discretion of the court. (Valley Co. v. Reed Co., 147 P. 238; Wichita Falls & N.W. R. R. Co. v. Macalary, 144 P. 583; Chicago Co. v. Ohio Company, 214 F. 757; Lawson on "Expert and Opinion Evidence," at pp. 431, 432, 439.) Delinquent taxes are in the nature of outstanding accounts and opinion evidence is admissible to show the value thereof. The value of unpaid delinquent taxes as fixed by the court was less than was shown by the evidence. The same rule applies in the valuation of the court house square. Findings based on conflicting evidence will not be disturbed on appeal. (Fein v. Town, 2 Wyo. 113.) Unless clearly against the weight of evidence. (Ramsford v. Massingale, 5 Wyo. 1, 35 P. 774; Ketchum v. Davis, 3 Wyo. 164, 13 P. 15; Hester v. Smith, 3 Wyo. 291, 40 P. 310; Jackson v. Mull, 6 Wyo. 55, 42 P. 603.) Where findings of fact are assailed, the only question is whether there is sufficient evidence to support the findings and not whether the appellate court would come to the same conclusion from the written report of the evidence. (Conway v. Smith Merc. Co., 6 Wyo. 468, 46 P. 1084; Slothower v. Hunter, 15 Wyo. 189, 88 P. 36; Kimball Co. v. Payne, 9 Wyo. 441, 64 P. 673.) The evidence as to the value of the court house square was conflicting and the above rule applies. Park County is not in position to object to the corporate capacity of Big Horn County Library Association. It had accepted a donation of $ 15,000.00 from Andrew Carnegie and had constructed the library building. Strict proof of corporate existence is not required where the corporation is not a party. (Abbott's Trial Evidence, p. 25.) Proof of its existence de facto is sufficient. (Id. 30.) Big Horn County dealt with the association as a corporation and Park County is bound by the dealings of the parent county. The library property was properly excluded as an asset of Big Horn County. The statute, Sections 1316 to 1321, Comp. Stats. 1910, provides for the organization of county library associations. The library is more in the nature of a liability, since the county is required to maintain it. Roads and bridges causing large sums are not county assets. (Highway District v. Ada County, 134 P. 542; State v. Carbon County, 114 P. 522; Reid v. Lincoln County, 125 P. 429; State v. Rich, 140 P. 731; Elliott on Roads and Streams, Sec. 44.) Donated libraries should not, therefore, be considered assets. The library site under lease for ninety-nine years is likewise impressed with the character of trust property and has no present value as an asset of Big Horn County. The same rule applies to books purchased for the library; the value of deed and mortgage records are not chargeable to the parent county as an asset. The North Dakota case, State v. Amundson, cited by counsel, is distinguishable from the case at bar in view of Section 2336, North Dakota Statutes, permitting the cost of public property to be charged as an asset. Out statute, 1061-1066, clearly shows that county records were not intended to be included as assets of the parent county. They have no commercial value, no sale value and our statute, unlike the Dakota statute, does not provide that their first cost shall be taken into consideration in apportionment proceedings. The cancellation of unpaid county warrants authorized by Section 1201, Comp. Stats. 1910, does not extinguish the debt until five years after their date. No finding as to interest rate on county indebtedness is necessary when it is fixed by statute. (Sec. 3357, Comp. Stats. 1910.) Plaintiff in error cannot complain that it was charged but 6 per cent per annum interest, when the indebtedness of Big Horn County on judgments were drawing 8 per cent per annum. Certificates of indebtedness did not draw interest. (Sec. 1130, Comp. Stats. 1910.) The judgment indebtedness and bonded indebtedness on which the rate of interest is either fixed by law or agreed upon by the parties exceeded the total net indebtedness owing by Big Horn County on January 3rd, 1911, as found by the court. As the greater portion of Big Horn County's indebtedness was past due on January 3rd, 1911, there should be no presumption that the trial court erred in directing the Commissioners of Park County to issue warrants payable January 1st, 1917. The legal rights of Park County were not adversely affected by an order requiring it to pay its portion of this indebtedness six years from January 3rd, 1911. The decision of the trial court having been based on justice and equity between the two counties should be affirmed.

POTTER, CHIEF JUSTICE. BEARD, J., concurs.

OPINION

POTTER, CHIEF JUSTICE.

The County of Park, having been created out of territory taken from Big Horn County, completed its organization on January 3, 1911. In the statutory proceedings, in the District Court sitting in and for Park County, for the apportionment of the indebtedness of Big Horn County existing at the date of the organization of said new county, it was found and adjudged by said court that Park County should assume and pay to Big Horn County the sum of $ 11,310.72, as its proportion of said indebtedness, together with interest thereon at the rate of six per cent per annum from the said date of its organization...