Vrana v. City of St. Louis

• Decision Date: 28 June 1901
• Citation: 64 S.W. 180,164 Mo. 146
• Parties: VRANA et al., Appellants, v. CITY OF ST. LOUIS
• Court: Missouri Supreme Court

64 S.W. 180

164 Mo. 146

VRANA et al., Appellants, v. CITY OF ST. LOUIS

Supreme Court of Missouri, Second Division

June 28, 1901

Appeal from St. Louis City Circuit Court. -- Hon. L. B. Valliant Judge.

Affirmed.

Hainer & Hodgdon for appellants.

(1) The city having accepted the dedication made by Thomas Allen, all the conditions specified in the deed of dedication became binding on the city. Heitz v. St. Louis, 110 Mo 618; Kemper v. Collins, 97 Mo. 644; St. Louis v Meier, 77 Mo. 13; Becker v. St. Charles, 37 Mo. 13; Rose v. St. Charles, 49 Mo. 509. (2) That part of Iowa avenue which was opened under city ordinance 16141 was beyond the limits of Allen's addition, and the city had no legal authority to embrace in the district to be taxed for this opening and extension, lots within the Allen addition, contrary to the conditional dedication. (3) The city having accepted the dedication of the streets as public highways in Allen's addition, the conditions attached to the dedication became binding on the city, and the rule against impairing the obligation of contracts applies. (4) There is no evidence to show that Vrana was benefited by the extension and opening of Iowa avenue beyond the northern limit of Allen's western addition; for aught that appears, Vrana's property is taxed specially to improve another's property.

B. Schnurmacher and Chas. Claflin Allen for respondent.

(1) A municipal corporation has no power, unless specially authorized by its charter or by general law, to grant exemption from taxation, and a contract which undertakes to do so is void. Dillon's Mun. Corp. (4 Ed.), sec. 781, n.; Cooley on Taxation (2 Ed.), pp. 200, 215; Beach on Public Corporations, sec. 1443-1445; State to use v. Railroad, 75 Mo. 208. A statute or agreement exempting property from local assessments is invalid. Elliott on Roads and Streets, p. 377; St. Louis v. Meier, 77 Mo. 13. (2) An assessment for local improvements is not open to collateral attack, excepting for fraud or want of jurisdiction, as other judgments. Cooley on Taxation (2 Ed.), p. 662; 2 Beach on Public Corporations, sec. 1123; Welty on Assessments, sec. 278; Elliott on Roads and Streets, pp. 267, 437.

GANTT, J. Sherwood, P. J., and Burgess, J., concur.

OPINION

GANTT, J.

This is a suit in equity to enjoin the collection of certain special taxbills against eight lots of ground on Iowa avenue in the city of St. Louis, which belonged, at the institution of this suit, to Louis Vrana, and have since his death passed to the present plaintiffs and appellants as his successors in the title. The taxbills were issued under condemnation proceedings, regularly instituted and prosecuted for the opening of Iowa avenue from the northern line of Thomas Allen's Western Addition to the city northward to Lafayette avenue. The case was submitted upon an agreed statement of facts, and resulted in a judgment for the defendant, from which an appeal was taken by Louis Vrana, the original plaintiff. Pending the appeal, he died, and the suit has been revived in the names of his heirs.

From the facts agreed upon, it appears that in 1869, Thomas Allen, being the owner of a tract of land in the city of St. Louis, embracing about forty-seven acres, laid it out in blocks and lots, and filed a plat of such subdivision in the recorder's office of the then county of St. Louis. On this plat were laid out certain streets, avenues and alleys, which were dedicated to public use in the following language:

"I do hereby grant and dedicate the said several avenues or streets and alleys to the public use as highways forever; it being understood, however, that California avenue is hereby granted with a width of thirty feet east of the center line thereof only, the west thirty feet having already been dedicated, it is understood, by the adjoining proprietors. But the grant and dedication of avenues and alleys as herein made is upon the condition and the following distinct reservation, to-wit: That if the city of St. Louis or other public authority, or the proprietors of other public lands and lots, should at any future time deem it necessary or proper to extend the avenues, streets, or alleys indicated on this plat, the lots or proprietors of lots indicated on this plat shall not be specially taxed or assessed to pay for such extension or widening without the consent or petition of such proprietors or their assigns."

In 1891, Vrana purchased the five lots against which the taxbills in question were issued, from Thomas Allen's widow and executors, said lots having an aggregate front of two hundred feet on the west side of Iowa avenue, as indicated on the plat of Allen's addition.

By an ordinance duly enacted and approved April 6, 1891, it was provided by the city of St. Louis that Iowa avenue should be established and opened from the north line of Allen's addition to Lafayette avenue. Acting under this ordinance and the provisions of the charter of the city of St. Louis, the city counsellor instituted in the circuit court of the city of St. Louis the necessary condemnation proceedings, and commissioners to assess the damages for the private property taken for the purpose of so extending Iowa avenue, and to fix and assess the benefits to provide the compensation therefor, were duly appointed, and in due time made their report to the circuit court, which was confirmed and a judgment was entered thereon. The lots of Vrana were assessed with benefits aggregating $ 675, and taxbills therefor were duly made out against said lots. These bills Vrana refused to pay, claiming that his property was not subject to the special assessment by reason above referred to in the dedication made by Mr. Allen. It seems that Vrana did not appear either before the commissioners or in the circuit court to urge the defense upon which he now insists.

On behalf of respondent, it is submitted that the action of the circuit court in dismissing the bill, was proper for two reasons:

1. Because it was beyond the power of the city of St. Louis to grant to Allen an exemption from taxation; and

2. Because even if this had been within the power of the city, the exemption should have been urged as a defense in the condemnation proceedings, either before the commissioners or by way of exceptions to their report in the circuit court, and the judgment of the circuit court in those proceedings having become final is conclusive and can not be collaterally attacked, except like any other judgment for fraud or want of jurisdiction. Whereas, appellants rely upon the language of Thomas Allen's dedication as a contract binding the city. Appellants submit the question, can the city accept the streets and alleys dedicated by Thomas Allen and disregard the conditions imposed by him in the dedication?

The purpose of the bill in this case is to have the court decree plaintiff's property exempt from the special assessments for the opening of Iowa avenue from the northern line of Thomas Allen's Western Addition northward to Lafayette avenue. It is insisted that the city, by accepting Allen's dedication of the streets and alleys in said addition, agreed to exempt the lots in said addition from any of the cost of extending or widening said streets or alleys.

The circuit court dismissed the bill, and plaintiffs appeal. The decree of the circuit court must be affirmed on two grounds.

I. The city was without power to agree to exempt the lots in Allen's Western Addition either from general taxes or special assessments, because no such power is vested in it by its charter and unless this power is granted it does not exist.

This must now be regarded as settled law in this State. It was so ruled in State v. Hannibal and St. Joe R. R. Co., 75 Mo. 208, as to an attempted exemption by the city of Hannibal as to municipal taxes in order to prevent a removal of the general offices and machine shops of the railroad...