Wilson v. Helm
Wilson v. Helm
Opinion of the Court
Opinion oe the Court by
Prior to 1867, the town, of Elizabethtown embraced within its corporate limits about two hundred acres of land. By acts of the legislature passed in that year, together with' another act approved February 26th, 1868, the territorial limits of the town were so extended as to form a square one and one-half miles in length on either side, and embracing 1,440 acres of land. . At that time the population could not have exceeded fifteen hundred persons, and a very large portion of the area inclosed in this extension consisted of farming and horticultural lands, and much of it of land wholly unimproved. By the 19th section of this last act all lands within the corporation used for agricultural and horticultural purposes were exempted from municipal taxation. The appellant, Wilson, who lived on a farm adjoining the old town, violently opposed this extension, and very shortly thereafter became engaged in litigation with the town, because of the fact
This court many years since laid down the doctrine that where vacant land or improved farms occupied by the owners and their families for agricultural purposes and not required either for-sheds or houses or other purposes of a town are brought within its taxing power by an act extending its limits, that it is in effect taking the money of the proprietors for the use of the town without just compensation to them (Cheary v. Hooser, 9th B. Monroe, 346). And that where the owners of such lands have made no town upon them and desire none, and where there is no legitimate necessity justifying the extension of the boundary so as to include the same, and where the obvious effect is to subject them to taxation for the exclusive benefit of the town, that it constitutes a clear case of taking private property for public use in the form of taxation without making compensation therefor (City of Covington v. Southgate, 15th B. Monroe, 498). In every subsequent decision this doctrine has been recognized and approved. From the record before us it seems that Wilson’s land is separated from the built-up portion of the town by a creek over which the corporate'authorities have erected no crossing, and wdiich, during several months of each year can be crossed by footmen with great difficulty if at all. That there are but three families living within the town
AYe do not, however, agree that the seizure and sale of his property was malicious, nor that he should recover more than its actual value, nor that the board of trustees are personally liable to him for any amount. These conclusions render it unnecessary to discuss the remaining questions involved in this appeal.
We are of opinion that the circuit court erred in dismissing the appellant’s petition as to the Marshall Warren, and to that extent the judgment is reversed, and the cause remanded with instructions to render judgment in Wilson’s favor against Warren for the damages sustained by him as fixed by the verdict of the jury.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.