Majority
Headnote
Designation by a common council of the land to be taxed for a contemplated improvement, when invalid— certiorari to review an assessment, when not affected by the transmission of an assessment roll.The relator, the Western New York and Pennsylvania Railroad Company, is enjoying the franchise secured from the State by chapter 326 of the Laws of 1880 whereby the banks and prism of the old Genesee Yalley canal could be occupied by a railroad from Rochester to the Pennsylvania line. Section 5 of that act imposed upon the railroad corporation the duty, within the city of Roches
The common council directed the city surveyor to make an estimate of the cost of the new structure, and he reported an estimate of the expense thereof at the sum of $6,700.
* Sic.
Pursuant to this ordinance the city assessors assessed this sum upon the relator’s property alone, and upon the review day provided by statute the relator appeared before the assessors and objected to the tax, and-to the authority of the assessors of the city to assess it, and claimed that their proceedings were without authority and void. No attention was paid to this protest, but the assessment roll was confirmed by the common council and passed over to the city treasurer for collection ; but, under the charter, the common council had power at any time after the confirmation of the assessment roll to reconsider the same and to take further proceedings.
The usual proceedings in such cases were taken by the common council to perfect an assessment and to give notice to the public. It does not appear that it took any evidence except such as appealed to thé senses.
The petition for the writ of certiorari and the return thereto disclose, in effect, that the whole proceeding was aimed at the relator, and that it was intended to make its property pay the tax upon the theory that it was liable, under the act of 1880, to construct just such a bridge at this crossing as the city authorities might by ordinance demand, and that the common council proposed to enforce such obligation through the taxing machinery of the city. _
The petition showed, uncontradicted by the return, the facts here-inbefore stated as to Bronson avenue and the property along it and surrounding the crossing, and the people and property benefited thereby, but, as we have said, no other property was assessed except that of the relator; not even the property of the street railway for whose benefit this new structure was required.
The fundamental provision of the charter, that the burden of the assessment should be upon all the lots benefited thereby, was utterly disregarded.
While it is doubtless true that if, after a fair examination by the council in a matter within its jurisdiction of the various properties
The defendants claim that the relator had the newspaper notice of the proceedings of the common council required by the city charter, and should have appeared and made allegations against such proceedings, and that failing to do so it is concluded by the action of the city authorities. They also claim that under the city charter the action of the council is conclusive and final and cannot be inquired of here. A single answer disposes of both of these contentions. It is only when city officers have jurisdiction of the subject-matter and conduct their proceedings consistently with the statute that their proceedings are conclusive.
Assuming that the relator was under statutory obligation to build a new bridge over the street, it could only be compelled to do so by an appropriate action in which the relator could be heard as to its liability. The relator should have its day in court, which it has never had. It is possible that the city, upon giving notice to the relator to construct the bridge, and it failing to do so, could have •constructed the bridge and brought an action against the relator for the expense, and then the relator could have been heard upon the question of the necessity for a bridge and of the expense thereof. Neither of these proceedings was adopted. The city officers simply determined that the structure must be built strong enough to carry the heavy cars of the street railway company, which no ordinary bridge could sustain, and which it was not in the contemplation of the statute that the relator should be required to build. This statute of 1880 (Chap. 326), like all other statutes, should receive a reasonable construction. The Legislature certainly did not intend thereby to impose upon the railroad company, in constructing its cross
The defendants made a point that the assessment roll having passed into the hands of the treasurer before the certiorari was obtained it is now too late to compel the common council and the assessors to reverse their action if they have committed error, as their power is spent. The point is not well taken, for, as before said, the common council still have the power to reconsider their action and proceed de novo.
It is clear to us that in the imposition of this tax the city officers proceeded upon a wrong basis. They have essentially failed to comply with the statute that they have invoked in making their determination in relation to the subject-matter. They have not pursued the matter in the mode required by law, and they have violated the law to the prejudice of the relator.
The assessment, therefore, and all of the proceedings leading up to the same by the common council should be vacated and annulled, with fifty dollars costs, and the disbursements of the relator to be paid by the defendants.
Lewis and JBeadley, JJ., concurred.
The proceedings and assessment vacated and annulled, with fifty dollars costs and disbursements. ■