State ex rel. Miller v. Leech

• Decision Date: 29 March 1916
• Citation: 157 N.W. 492,33 N.D. 513
• Court: North Dakota Supreme Court

157 N.W. 492

33 N.D. 513

STATE OF NORTH DAKOTA EX REL. ANDREW MILLER As Attorney General v. ADDISON LEECH as County Auditor of Cass County

Supreme Court of North Dakota

March 29, 1916

Appeal from the District Court of Cass County, Pollock, J.

Affirmed.

Geo. E Wallace and F. E. Packard, of the State Tax Commission, for appellant.

The question of constitutionality should not be passed upon. No one can be allowed to attack a statute as unconstitutional who has no interest in it or who is not affected by its provisions. The constitutional guaranties are for the benefit of those whose rights are affected. State v McNulty, 7 N.D. 169, 73 N.W. 87; Clark v. Kansas City, 176 U.S. 114, 44 L.Ed. 392, 20 S.Ct. 284; Cooley Const. Lim. chap. 196; Re Wellington, 16 Pick. 96, 26 Am Dec. 631; Lampasas v. Bell, 180 U.S. 281, 45 L.Ed 530, 21 S.Ct. 368; U.S. Const. 14th Amend. § 1; State ex rel. New Orleans Canal & Bkg. Co. v. Heard, 47 La.Ann. 1679, 47 L.R.A. 512, 18 So. 746; Thoreson v. State Examiners, 19 Utah 18, 57 P. 175; Franklin County v. State, 24 Fla. 55, 12 Am. St. Rep. 183, 3 So. 471; Com. v. James, 135 Pa. 480, 19 A. 950; Bassett v. Barbin, 11 La.Ann. 672; Smyth v. Titcomb, 31 Me. 272; Wright v. Kelley, 4 Idaho, 624, 43 P. 565; People ex rel. Miner v. Salomon, 46 Ill. 333; Braxton County Ct. v. West Virginia, 208 U.S. 192, 52 L.Ed. 450, 28 S.Ct. 275.

The law is not in conflict with the Constitution. Laws 1911, chap. 303, subdiv. 14, § 9; State ex rel. Faussett v. Harris, 1 N.D. 190, 45 N.W. 1101.

The real purpose of the Constitution is to secure an assessment of property which shall be credited to the proper assessment districts. Const. § 179; Missouri River Power Co. v. Steele, 32 Mont. 433, 80 P. 1093; People ex rel. Park Comrs. v. Detroit, 28 Mich. 228, 15 Am. Rep. 202; Davock v. Moore, 105 Mich. 120, 28 L.R.A. 783, 63 N.W. 424; Cooley, Taxn. 2d ed. 62; Taylor v. Board of Health, 31 Pa. 73, 72 Am. Dec. 724; State ex rel. Terre Haute v. Kolsem, 130 Ind. 434, 14 L.R.A. 566, 29 N.E. 595; State ex rel, Atwood v. Hunter, 38 Kan. 578, 17 P. 177; Baltimore v. State, 15 Md. 376, 74 Am. Dec. 572; Com v. Plaisted, 148 Mass. 375, 2 L.R.A. 142, 12 Am. St. Rep. 566, 19 N.E. 224; David v. Portland Water Committee, 14 Ore. 98, 12 P. 174; Newport v. Horton, 22 R. I. 196, 50 L.R.A. 330, 47 A. 312.

If the right to reassess and to add assessments could be sustained upon general principles, obviously the right to assess in the first instance can be sustained. State Tax Comrs. v. Board of Assessors, 124 Mich. 491, 83 N.W. 209; Youngblood v. Sexton, 32 Mich. 406, 20 Am. Rep. 654; State ex rel. Brown County v. Myers, 52 Wis. 628, 9 N.W. 777; Ames v. People, 26 Colo. 83, 56 P. 656; People ex rel. Metropolitan Street R. Co. v. State Tax Comrs. 174 N.Y. 417, 63 L.R.A. 884, 105 Am. St. Rep. 674, 67 N.E. 69.

The property here sought to be assessed and subjected to taxation is of a different character from that with which the local assessor is familiar. It has no market value. He does not know by what standard to measure the value of the right and privilege of engaging in the business. He cannot determine the value of the plant which is connected with that right. The law is not local or special in nature. Ames v. People, 26 Colo. 83, 56 P. 656; State Assessors v. Central R. Co. 48 N.J.L. 146, 4 A. 576; Chicago & N.W. R. Co. v. State, 128 Wis. 553, 108 N.W. 557; Pacific Exp. Co. v. Seibert, 142 U.S. 339, 35 L.Ed. 1035, 3 Inters. Com. Rep. 810, 12 S.Ct. 250.

The act is uniform in its operation. The constitutional requirement of uniformity does not interfere with or prohibit classification. The restriction relates only to the rate or amount of taxation and its incidents, upon taxable persons and property, but no limit is placed on the mode of levying and collecting the taxes imposed. Chicago & N.W. R. Co. v. State, 128 Wis. 553, 108 N.W. 557; Wilcox v. Eagle Twp. 81 Mich. 271, 35 N.W. 987; Central P. R. Co. v. State Bd. of Equalization, 60 Cal. 35; Ducat v. Chicago, 48 Ill. 172, 95 Am. Dec. 529; Merchants' & Mfrs. Nat. Bank v. Pennsylvania, 167 U.S. 461, 42 L.Ed. 236, 17 S.Ct. 829; 37 Cyc. 746, and cases cited; Central Iowa R. Co. v. Wright County, 67 Iowa 199, 25 N.W. 128; Sterling Gas Co. v. Higby, 134 Ill. 557, 25 N.E. 660; Pittsburgh, C. C. & St. L. R. Co. v. Backus, 133 Ind. 625, 33 N.E. 432; Reagan v. Farmers' Loan & T. Co. 154 U.S. 420, 38 L.Ed. 1031, 4 Inters. Com. Rep. 578, 14 S.Ct. 1062; New York v. Barker, 179 U.S. 279, 45 L.Ed. 190, 21 S.Ct. 121.

The act does not deny the equal protection of the law. Cincinnati, N. O. & T. P. R. Co. v. Kentucky, 115 U.S. 321, 29 L.Ed. 414, 6 S.Ct. 57; Florida, C. & P. R. Co. v. Reynolds, 183 U.S. 471, 46 L.Ed. 283, 22 S.Ct. 176; Bell's Gap R. Co. v. Pennsylvania, 134 U.S. 232, 33 L.Ed. 892, 10 S.Ct. 533; Michigan R. Tax Cases, 138 F. 236; Michigan C. R. Co. v. Powers, 201 U.S. 246, 50 L.Ed. 744, 26 S.Ct. 459; Coulter v. Louisville & N. R. Co. 196 U.S. 599, 49 L.Ed. 615, 25 S.Ct. 342; State R. Tax Cases, 92 U.S. 575, 23 L.Ed. 663; Kentucky R. Tax Cases, 115 U.S. 321, 29 L.Ed. 414, 6 S.Ct. 57.

The provision for assessing light, heat, and power property does not deprive the owners of property without due process of law. New York ex rel. Hatch v. Reardon, 204 U.S. 159, 51 L.Ed. 422, 27 S.Ct. 188; The Winnebago (Iroquois Transp. Co. v. De Laney Forge & Iron Co.) 205 U.S. 354, 51 L.Ed. 836, 27 S.Ct. 509; California Reduction Co. v. Sanitary Reduction Works, 199 U.S. 306, 50 L.Ed. 204, 26 S.Ct. 100; Jaenhne v. New York, 128 U.S. 189, 194, 32 L.Ed. 398, 400, 9 S.Ct. 70; Pittsburgh, C. C. & St. L. R. Co. v. Backus, 133 Ind. 625, 33 N.E. 432; State R. Tax Cases, 92 U.S. 610, 23 L.Ed. 672; Merchants' & Mfrs. Nat. Bank v. Pennsylvania, 167 U.S. 461, 466, 42 L.Ed. 236, 238, 17 S.Ct. 829; Hagar v. Reclamation Dist. 111 U.S. 701, 28 L.Ed. 569, 4 S.Ct. 663; Bell's Gap R. Co. v. Pennsylvania, 134 U.S. 232, 33 L.Ed. 892, 10 S.Ct. 533; Paulsen v. Portland, 149 U.S. 30, 37 L.Ed. 637, 13 S.Ct. 750; Glidden v. Harrington, 189 U.S. 255, 47 L.Ed. 798, 23 S.Ct. 574; Michigan C. R. Co. v. Powers, 201 U.S. 245, 50 L.Ed. 744, 26 S.Ct. 459.

"A majority of the members of the Tax Commission shall constitute a quorum for the transaction of business and the performance of the duties of the Commission." Comp. Laws 1913, § 2085; Laws 1911, chap. 303, § 6; Gallup v. Schmidt, 183 U.S. 300, 307, 46 L.Ed. 207, 213, 22 S.Ct. 162.

The property owners had opportunity to be heard, but this is immaterial. They were notified of the assessment. The record being silent upon this point, the court can only presume that the thing was done which in fact should have been done by the officers. Oliver v. Monona County, 117 Iowa 43, 90 N.W. 510; Gilmore v. Hentig, 33 Kan. 156, 5 P. 781; State, Tims, Prosecutor, v. Newark, 25 N.J.L. 399; Wilson v. Salem, 24 Ore. 504, 34 P. 9, 691; Paulsen v. Portland, 149 U.S. 30, 37 L.Ed. 637, 13 S.Ct. 750; 2 Lewis's Sutherland Stat. Constr. § 443; State ex rel. Bank v. Covington, 35 S.C. 245, 14 S.E. 499; Cincinnati v. Connor, 55 Ohio St. 82, 44 N.E. 582; 36 Cyc. 1147; State v. Omaha Elevator Co. 75 Neb. 648, 106 N.W. 979, 110 N.W. 874.

Fowler & Green, for respondent.

The defendant here can properly raise the question of the constitutionality of the law in question, because no such argument was made in the lower court, where the case was tried exactly upon this theory. This theory cannot be changed in the supreme court. Delaney v. Western Stock Co. 19 N.D. 630, 125 N.W. 499.

A ministerial officer who is directly responsible for his official acts may set up the unconstitutionality of a statute in a mandamus proceeding to compel him to enforce it, if the courts have not established its constitutionality. State ex rel. University of Utah v. Candland, 36 Utah 406, 24 L.R.A. (N.S.) 1260, 140 Am. St. Rep. 834, 104 P. 285; McDermont v. Dinnie, 6 N.D. 278, 69 N.W. 294; Hindman v. Boyd, 42 Wash. 17, 84 P. 609; Van Horn v. State, 46 Neb. 62, 64 N.W. 365; Norman v. Kentucky Bd. of Managers, 93 Ky. 537, 18 L.R.A. 556, 20 S.W. 901; Denman v. Broderick, 111 Cal. 96, 43 P. 516; Brandenstein v. Hoke, 101 Cal. 131, 35 P. 562; Com. ex rel. Atty. Gen. v. Mathues, 210 Pa. 372, 59 A. 961; State ex rel. McCurdy v. Tappan, 29 Wis. 664, 9 Am. Rep. 622; People ex rel. Scott v. Chenango, 8 N.Y. 317; State ex rel. Pell v. Newark, 40 N.J.L. 71; Lakewood Twp. v. Brick Twp. 55 N.J.L. 275, 26 A. 91; Maynard v. First Representative Dist. 84 Mich. 228, 11 L.R.A. 332, 47 N.W. 756.

The assessment of light, heat, and power companies, under the law in question, is local, and same shall be assessed by the assessor of the locality where same may be situated, and the board of tax commissioners has no jurisdiction or power to make such assessment, and the law attempting to invest in such board such power is unconstitutional. Const. § 179; People v. Placerville & S. Valley R. Co. 34 Cal. 656; Savings & L. Soc. v. Austin, 46 Cal. 416; People v. Sacramento County, 59 Cal. 321; Cal. Const. art. XIII., § 10.

By the very express terms of the Constitution, all other property, except railroad property, shall be locally assessed. Cal. Const. § 10, art. XIII.; San Francisco v. Central R. Co. 63 Cal. 467, 49 Am. Rep. 98; People v. Pittsburg R. Co. 67 Cal. 625, 8 P. 381.

This law had been construed by the California courts, when adopted, and, since its adoption, it has been again construed. San Francisco & S. M. Electric R. Co. v. Scott, 142 Cal. 222, 75 P. 575; Const. art. 10, § 179.

Assessors in California are not constitutional officers. The condition in this respect there is the same as in this state. Cal. Const. 1879, § 5, art. II; 1 Deering's Anno. Codes of Cal.; Const. § 173; More v. The Courier News, 29 N.D. 385, 151 N.W. 2.

Assessment is the making out of...