People v. Houston
Before: Department, Ross
Synopsis
Assessment—Legislative Powers—Constitutional Law.—By a special act in relation to a swamp land reclamation district, the Trustees were required to make up a sworn statement of the cost of the reclamation work, “based upon the books and vouchers thereofand the amount so reported was to be assessed upon the lands. Held, that this was a levy by the Legislature of an assessment upon the lands of the district, and that the act was unconstitutional.
Department No. 1, Ross, J.: Action commenced October 20th, 1876, in the name of the People of the State of California, to collect an alleged delinquent assessment upon certain lands situated within Swamp Land Reclamation District No. 118, levied under and pursuant to an act of the Legislature passed March 6th, 1876, entitled “An Act relative to the Assessment in Swamp Land Reclamation District number one hundred and eighteen, in Contra Costa County.” The district was organized under the Act of March 28th, 1868. The Court below sustained a demurrer to the com[537]plaint, and the plaintiff declining to amend, final judgment was entered for defendants, from which this appeal is taken.
The principal question in the case relates to the validity of the said Act of March 6th, 1876, the first section of which is as follows: “ The Trustees of Reclamation District No. 118 are hereby authorized and directed to make up a sworn statement, in detail, of the total cost and incidental expenses of the work of reclamation in the said district, based upon the books and vouchers thereof, and to report the same to the Board of Supervisors of Contra Costa County; and, thereupon, the said Board must appoint three Commissioners, disinterested persons, residents of said county, who must proceed forthwith to view and assess on the lands of said district, the whole amount so reported. in proportion to the benefits which have resulted, or will result thereto, from said work and incidental expenses.”
Section 2 provides that “ a list of the charges assessed against each tract of land must be made out and filed by the Commissioners, and shall be a lien on said land, and become delinquent and be collected and disbursed in the manner provided in art. 11, chap. 1, title 8, part 3, of the Political Code.” And by § 3 it is provided that “ the assessment to be levied under the provisions of this act shall supersede all former assessments levied in said district,” etc.
The general law in existence at the time of and since the passage of this act—and which, so far as the questions in this case are concerned, is substantially the same as the Act of March 28th, 1868—provides, that after the approval by the Board of Supervisors of the petition for the formation of the district, the petitioners, or a majority of them, “ may make by-laws for the management of the district, and must elect three persons, owning land in the district, to act as a Board of Trustees thereof, who shall keep their office in the district, or as near as practicable, for the transaction of "all business pertaining to the reclamation of the district, and their books and papers shall be open to inspection, by any one person interested, at all times.” (Pol. Code, § 3452.) By § 3454, the Board of Trustees are given power “ to employ engineers to survey, plan, locate, and estimate the cost of the work necessary for reclamation,” etc.
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