Bradish v. Lucken

• Citation: 38 Minn. 186,36 N.W. 454
• Parties: BRADISH v LUCKEN ET AL.
• Decision Date: 10 February 1888
• Court: Supreme Court of Minnesota (US)

38 Minn. 186

36 N.W. 454

BRADISHvLUCKEN ET AL.

Supreme Court of Minnesota.

February 10, 1888.

(Syllabus by the Court.)

A village which, as constituted, remained a part of the town in which it was situated for certain purposes, was reincorporated in pursuance of a vote of the electors thereof under chapter 145, Laws 1885. Held, that the village did not thereby become a separate organization for all purposes, and that the provisions of the General Statutes, relating to towns and township organizations, remain in force as respects such village, in so far as they are applicable, and expect as contravened by the statutory provisions which constitute the village charter.

The village still remains liable for its proportion of the general township indebtedness previously incurred, and also for its proportion of certain town charges for general township purposes not inconsistent with the provisions of the chapter referred to.

But in respect to roads and bridges the township officers have no jurisdiction or authority within the limits of the village so incorporated, and the latter is not liable to be taxed for the expenses of township roads and bridges.

A suit for an injunction to restrain the collection of a personal tax cannot be maintained on the grounds that a portion of the tax is alleged to be illegal, and that a large number of other tax-payers are similarly situated, and that one suit as a precedent may determine the same question for all.

Appeal from district court, Polk county; MILLS, Judge.

This was an action to restrain the collection of a personal tax. A demurrer to the complaint was overruled, and defendants appeal.

R. A. Wilkinson, for appellants.

H. Steenerson, for respondent.

VANDERBURGH, J.

This appeal is from an order overruling the demurrer to the complaint. The complaint shows that the township of Fisher, in the county of Polk, was organized under the general township organization laws on the ninth day of October, 1876. By Sp. Laws 1881, c. 15, certain sections and parts of sections in the same congressional township, as therein described, were constituted a village corporation under the name of Fisher. It was also provided in the charter that the village should remain a part of the town of Fisher, or Fisher's Landing, as it was called, and that the entire township, including the village, should constitute one election district for general and township elections. Prior to 1886 the township had incurred a bonded indebtedness to the amount of $10,000, bearing interest at the rate of 8 per cent., payable annually, and had also become indebted in various other sums to the amount of $2,500, which remained a charge against the town. And at the annual town meeting, held at the town hall situated in the village in March, 1886, it was duly determined by vote of the electors to raise the following sums by taxation for the ensuing year, viz.: For town purposes, $700; for road and bridge purposes, $600. Thereafter, in April, 1886, in pursuance of a vote of the electors, the village was reincorporated under chapter 145, Laws 1885.

The principal question presented here is whether the village thereafter continued to be a part of the township of Fisher for general purposes, and subject to its proportion of the taxes levied for the township indebtedness, and for the special purposes above stated, or for any of them. Under its original act of incorporation, the village constituted one road-district, and appointed its own road-overseer, and the road taxes assessed in the district were expended under the direction of the trustees. By Gen. Laws 1885, c. 145, § 43, a village constitutes one road-district, and appoints its own road-master or street commissioner, and it is thereby provided that all taxes raised within the limits of the village for road purposes shall be expended under the direction of the village council, and that no part of the streets or highways of any village shall be in any district established by the town board, or under the control of the town officers; and the latter are relieved from all responsibility for the insufficiency or want of repair thereof, and all bridges are “to be built, maintained and repaired by the village in which the same are situated;” and such corporations are duly authorized to raise such sums as may be necessary by taxation, to the amount of 2 per cent. upon the assessed valuation of the taxable property of the village.

1. Gen. St. 1878, c. 1, § 2, provides that every organized township, and every ward of an incorporated city, shall constitute one election district. No separate provision is made for villages, for it is...