Commerce Trust Co. v. Syndicate Lot Co.
| Decision Date | 13 June 1921 |
| Docket Number | No. 14071.,14071. |
| Citation | 208 Mo. App. 261,232 S.W. 1055 |
| Parties | COMMERCE TRUST CO. v. SYNDICATE LOT CO. et al. |
| Court | Missouri Court of Appeals |
Appeal from Circuit Court, Jackson County; O. A. Lucas, Judge.
Suit by the Commerce Trust Company against the Syndicate Lot Company and Joseph Johnson. From an adverse judgment, the last-named defendant appeals. Affirmed.
Joseph Johnson, of Kansas City, for appellant.
B. C. Howard and Wm. D. Bush, both of Kansas City, for respondent.
This is a suit upon three special tax bills issued by Kansas City. There was a trial by the court without the aid of a jury, resulting in a judgment for the full amount of each tax bill, together with interest. The judgment further declared the tax bills a lien on the lots superior to defendants' title. Defendant Johnson has appealed.
In his answer defendant Johnson claims a superior title to the lien of the tax bills. This claim is based on certificates of purchase and a tax deed issued by Kansas City for general taxes for the years 1910, 1911, 1912, 1913, 1914, 1915, 1916, 1917, 1918, and 1919. There is no claim of invalidity made against plaintiff's tax bills or said defendant's certificates of purchase or his tax deed. The only question in controversy is whether the lien of the city for taxes on real estate is subject to the lien of the holder of prior tax bills issued by the city in payment of local improvements. This question involves the construction of article 5, § 39, p. 239, Charter of Kansas City 1909. This section provides for the execution of a deed by the city treasurer in pursuance of the sale for delinquent taxes of land in the city; that, after the redemption period of five years has expired, on presentation by the holder of a certificate of purchase, the city treasurer shall execute —
"to the purchaser, his heirs or assigns, a deed of the real property described in such certificate of purchase, remaining unredeemed, * * * and deliver the same to the grantee, which deed shall vest in the grantee an absolute estate in fee simple in the real property described therein, and shall convey all the right, title and estate of the former owner or owners, free from any and all incumbrances of whatsoever kind or unture, subject, however, to all unpaid state, county and city taxes, general and special taxes or assessments which are a lien thereon." (Italics ours.)
A decision of this question rests upon the construction of the words "special taxes or assessments" as used in this section and article of the charter. Ordinarily, the words, "tax or taxes," do not include local assessments, unless there be something in the language where the word is found to indicate such an intention. 8 Words and Phrases, pp. 6873, 6874. It is held in this state that even the words "special taxes" do not include local assessments as those words are used in section 11, art. 10, of the Constitution of this state. Farrar v. City of St. Louis, 80 Mo. 379; Kansas City v. Bacon, 147 Mo. 259, 48 S. W. 860; Adams v. Lindell, 5 Mo. App. 197; Adams v. Lindell, 72 Mo. 198. The word "assessment" is used in more than one sense. As ordinarily understood:
An "assessment consists in the two processes of listing the persons, property, etc., to be taxed, and of estimating the sums which are to be the guide in an apportionment of the tax between them." 1 Bouvier's Law Dictionary, p. 256 (3d Revision); State ex rel. Allen v. Railway, 116 Mo. 15, 23, 22 S. W. 611.
The lien of special tax bills for local improvements is inferior to that for general taxes, where there is no provision to the contrary. Missouri Real Estate & Loan Co. v. Burri, 202 Mo. App. 242, 216 S. W. 570. So it is necessary for us to go to the other provisions of the charter to ascertain what is meant by the words "special taxes or assessments" as used in section 39 of article 5 of the charter.
By the use of the word "assessments" in connection with the words "special taxes," the framers of the charter must have meant something more than "taxes," as that word is usually construed to mean. In fact, it is clearly indicated in the charter that the words "special taxes or assessments" refer to tax bills. Article 8 of the charter deals with the making of public improvements and the payment therefor. Section 23, pp. 336, 337, of said article provides that all special taw bills issued under the charter and all benefit assessments arising out of condemnation and grading cases "shall be considered for the purpose of collecting or receiving payment thereof, as special taxes against any lot or parcel of land against which the same may be a lien." (Italics ours.) Section 1 of said article provides for the issuing of "special tax bills" to evidence "special assessments" for public improvements. Section 3 of said article, in relation to the improvements specified in said section, provides that the board' of public words by resolution "shall state the nature of the improvement, and when the same Is to be paid for in whole or in part in special tar bills, the method of making assessments to pay therefor"; that if the board shall determine that the proposed improvement is not for the public interest to "he made and paid for, either out of the general fund or by any method of assessment, they shall make an order to that effect"; that "when the cost of the whole or any part of the improvement * * * is to be paid by special tax bills evidencing assessments against lands, such assessments shall be made, levied and assessed according to one of the methods in this article prescribed"; and "in making assessments for special tax bills to pay for grading or regrading any street, sidewalk, avenue or public highway, or part thereof, the city assessor shall cause an assessment to be made of the value of all the Lands to be charged," etc.; that "the costs of all grading, including the grading of sidewalks, shall be charged as a special tax on all lands"; that the board of public works shall make out special tax bills therefor; and that "the cost of all work on any sidewalk '" exclusive of the grading of the same, shall be charged as a special tax upon the adjoining lands according to the frontage thereof on the sidewalk" (italics ours), and shall be paid for by special tar bills.
Section 4 of said article provides that the board of public works shall at the time of accepting any improvement on the part of the city "make and levy an assessment against the tracts of land, exclusive of improvements, to be assessed to pay therefor, the aggregate of which assessments shall equal the amount of the cost of such work to be paid in special taw bills." Section of said article provides that the board of public works shall, in the matter of constructing districts sewers, "compute the whole cost thereof, and apportion and charge the same as a special tax against the lots of land in the district * * * and shall * * * make out and certify in favor of the contractor or contractors to be paid, special tar bills for the amount of the special tax against each lot or parcel of land in the district." (Italics ours.)
Section 14 of said article provides:
"That the board of public works may construct or reconstruct the paving, sidewalks, guttering or curbing, or may maintain and repair the same, or may grade or regrade any portion of a street, avenue, alley or other public highway, within the city, without letting a contract for the same," and that "the cost of said work may be assessed according to the method provided in this article applicable to the class of improvement made, and the assessments therefor may be made payable as provided "in the charter when the work is done and completed; that the city "is authorized to cause the issue of special tax bills for such work in favor of Kansas City * * * and may authorize the...
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