Wattles v. City of Lapeer

• Decision Date: 22 April 1879
• Citation: 40 Mich. 624
• Court: Michigan Supreme Court
• Parties: John M. Wattles v. The City of Lapeer

40 Mich. 624

John M. Wattles v. The City of Lapeer

Supreme Court of Michigan

April 22, 1879

Submitted April 17, 1879

Error to Lapeer. Submitted April 17. Decided April 22.

Judgment reversed with costs and a new trial ordered.

G. C Wattles and S. B. Gaskill for plaintiff in error. The assessor's certificate attached to the tax-roll must recite that the assessment has been made upon the statutory basis, Cooley on Taxation, 212-219, 289; Clark v Crane, 5 Mich. 151; Warren v. Grand Haven, 30 Mich. 24; Hogelskamp v. Weeks, 37 Mich. 422; the law, and not the assessor's caprice, must fix the basis of assessment, Hersey v. Supervisors, 37 Wis. 75; Goff v. Supervisors, 43 Wis. 55; Graves v Bruen, 11 Ill. 431; Tibbetts v. Job, id., 453; Schuyler v. Hull, id., 462; Knowlton v. Supervisors, 9 Wis. 410; Cooley's Const. Lim., 502; a tax is void unless all conditions precedent to the levy are strictly followed, Scofield v. Lansing, 17 Mich. 437; Hoyt v. East Saginaw, 19 Mich. 39; Steckert v. East Saginaw, 22 Mich. 104; Moser v. White, 29 Mich. 59; a city tax is invalid if it exceeds the amount limited by the charter, Cooley on Taxation, 295-7; Case v. Dean, 16 Mich. 12; Edwards v. Taliafero, 34 Mich. 13; Huse v. Merriam, 2 Greenl. 375; Cooley's Const. Lim., 520.

M. N. Stickney for defendant in error.

Cooley, J. The other Justices concurred.

OPINION

Cooley, J.

The city of Lapeer brought suit against Wattles to recover the amount of the taxes appearing on the city tax-roll for 1877 assessed against him. Wattles defended on grounds going to the validity of the whole roll. The circuit judge held that he was precluded by the statute from contesting the validity of the tax, and gave judgment against him.

The statute which is supposed to have this effect is section 1016 of the Compiled Laws, which is as follows:

(1016.) Sec. 50. The production of any tax-roll on the trial of any action brought for the recovery of a tax therein assessed may, upon proof that it is either the original tax roll and warrant or a duly certified copy thereof, of the township named as the plaintiff in such action, be read and used in evidence; and, if it shall appear from said assessment roll that there is a tax therein assessed against the defendant in such suit, it shall be prima facie evidence of the legality and regularity of the assessment of the same; and the court before whom the cause may be pending shall proceed to render judgment against the defendant, unless he shall make it appear that he has paid such tax; and no stay of execution shall be allowed on any such judgment.

We are inclined to think the circuit judge was in error in the construction put by him upon this section. In terms it only makes the tax-roll prima facie evidence against the party assessed; and this implies that he is at liberty to dispute his liability. It is reasonable to suppose the conclusive effect of the roll would have been declared if such had been the meaning. It is true the section goes on to say the court shall proceed to give judgment unless the defendant shall make it appear he has paid the tax; but this means only, as we think, that the court shall do so, the prima facie case remaining unimpaired. The use of the term prima facie would be nonsense on any other construction.

In any consideration of remedies for the recovery of taxes, it is not likely the Legislature would overlook the possibility that illegal levies would sometimes be made, in which there could be no shadow of equity. A man, for instance, may be assessed on his credits in Lapeer though he resides in Flint; and whether this be done through mistake or through fraud, it is manifest that the collection from him of the assessment would be legal robbery. The Legislature would never purposely so frame a law as to preclude defense against so lawless an exaction; the injustice would be apparent at first blush. But to give the roll the effect of prima facie evidence against him would subject him to an inconvenience only; an inconvenience of a sort inseparable from the administration of justice. We have no idea the Legislature intended to do more.

The validity of the tax is assailed on several grounds, most of which concern mere irregularities, and we shall not trouble ourselves with them. There is one objection, however, that is insurmountable, and that points to a fatal defect in jurisdiction. It is that the tax levied was largely in excess of the limit expressly fixed by law.

The city charter (Local Acts 1875, p. 352, § 5) declares that the...