Rogers v. Bd. of Com'rs of Le Sueur Cnty.

• Decision Date: 11 June 1894
• Citation: 59 N.W. 488,57 Minn. 434
• Parties: ROGERS v. BOARD OF COM'RS OF LE SUEUR COUNTY ET AL.
• Court: Minnesota Supreme Court

57 Minn. 434

59 N.W. 488

ROGERS

v.BOARD OF COM'RS OF LE SUEUR COUNTY ET AL.

Supreme Court of Minnesota.

June 11, 1894.

(Syllabus by the Court.)

1. Sections 85 and 86, c. 8, and sections 49 and 114, c. 11, Gen. St. 1878, construed. Held, the board of county commissioners has no power to incur liability for the county, which, with the ordinary current yearly expenses and other liabilities payable within a year, will exceed both the amount of funds in the county treasury and the maximum amount which can be assessed as one year's taxes for county purposes according to the tax lists on file when the contract is made under which the liability will be incurred.

2. Held, further, the board cannot, in addition to anticipating the above resources, in incurring liability, also anticipate uncollected taxes. It has no power to anticipate in a year more than a year's uncollected taxes assessed at the maximum rate.

3. Held, further, it is not intended by this to hold that taxes assessed during the previous year for a specific purpose cannot be applied to that purpose during the present year before they are collected.

4. Held, further, under the general laws of this state the board has no power to issue bonds for the erection of a courthouse.

Appeal from district court, Le Sueur county; Francis Cadwell, Judge.

Action by Luther Z. Rogers against the board of county commissioners of Le Sueur county, O. H. Chapman as chairman, etc., to restrain the incurring of certain indebtedness, and the issue of certain bonds. From an order granting an injunction, defendants appeal. Affirmed.

M. R. Everett, Co. Atty., Thos. Hessian, and Charles C. Kolars, for appellants.

W. C. Odell, for respondent.

CANTY, J.

On the 20th of June, 1893, the board of county commissioners of Le Sueur county passed a resolution in which they resolved to build a new courthouse for the county at a cost of $40,000, and on February 5, 1894, applied to the board of investment of the state school fund for the loan of that sum, to be used for that purpose; and defendants allege in their answer that said board of investment granted their application. The plaintiff, a property owner and taxpayer of the county, then brought this action to restrain the incurring of said indebtedness, and the issuing of bonds therefor, and procured a temporary writ of injunction against the board of county commissioners and county auditor. On filing their answer, defendants moved to dissolve said injunction, and upon the hearing the injunction was modified, so that the part which enjoined the issuing of bonds was allowed to stand. The injunction was also allowed to stand to the extent of enjoining the defendants from entering into any contract whereby a pecuniary liability on the part of the county shall be incurred during the year 1894 in excess of the sum of $7,355.35, which includes $3,124.80 of taxes levied by the board on the taxable property of the county in 1893, or whereby a pecuniary liability shall be incurred during the year 1894 which, with the current expenses of the county for the year, will exceed a tax levy of five mills on the dollar of the taxable property of the county, and from incurring any such liability during any subsequent year which will exceed such limit for that year. To this extent the motion was denied, and in other respects granted. From this order the defendants appeal.

It is contended by appellants that, the county being in need of a courthouse, it was the duty of the county commissioners to provide one, and that, therefore, they have the right to incur indebtedness for that purpose; and cite authorities which so hold on general principles. In this case the question is not governed by such general principles, but by the express words of the statute, on which this court has already passed. It is true that section 85, c. 8, Gen. St. 1878, provides that “the powers of the county as a body politic and corporate can only be exercised by the board of county commissioners thereof or in pursuance of a resolution by them adopted;” and section 86 provides that “each county organized for judicial purposes shall provide at the county seat a suitable courthouse and a suitable and sufficient jail and fire proof offices and other necessary buildings and keep the same in good repair;” and sections 110 and 111 make further provisions as to providing and furnishing such offices. But the right to incur indebtedness for such purposes, and all other general county purposes, is limited by sections 49 and 114, c. 11, Gen. St. 1878. Section 49 provides: “There shall be levied annually on each dollar of taxable property in the state (other than such as by law is otherwise taxed) as assessed and entered on the tax lists for the several purposes enumerated, taxes at the rates specified as follows: *** For county purposes, such amount as may be levied by the county commissioners, the rate of which shall not exceed five mills in any county having a taxable valuation...