Twohy v. Board of Commissioners
Twohy v. Board of Commissioners
Opinion of the Court
On the 4th day of December, 1894, the respondent John W. Morse presented an account for the rent of house and lot against the county of Granite to the board of commissioners of the county for allowance. The account was for three items of $900 each, the last item being for $900 for rent of such house and lot from July 10 to October 10, 1894. All these items for rent were claimed to be due and payable quarterly, as per lease executed by said Morse to the county for said house and lot at a rental price of $3,600 per year. On the 6th day of December, 1894, the whole of said account, amounting to $2,700, was allowed and ordered paid by the board of commissioners. Within thirty days after the allowance of said account, the appellant a taxpayer of said county, appealed from the decision of the board allowing the last $900 item thereof.
The bill of exceptions in the record recites: ‘‘ And the above named W. S. Twohy, appellant, being dissatisfied with the order of said board of commissioners allowing said bill, served and filed upon the clerk of said board of commissioners and said‘respondent his notice of appeal from said order of allowance, which said notice, served and left with the clerk of the said board of commissioners, was in fact a copy of the original notice, and was served by tb.e sheriff of Granite county within thirty days after the allowance of said bill. ’ ’
The original’notice of appeal was filed with the clerk of the district court of said county, by the sheriff, with his return thereon. The county clerk thereafter filed the account so allowed and ordered paid by the board with the clerk of the district court, together with the copy of the notice of appeal served on him by the sheriff, with the following return of the proceedings in the case before the board : ‘‘ The above is a true copy of a bill, or bills, that was filed in this office on the 4th day of December, 1894, and allowed and ordered paid by the board of county commissioners of Granite county, Montana, on the 6th day of December, 1894.” A copy of the notice of appeal was also served upon the respondent, Morse by the sheriff.
The first ground of the motion to dismiss the appeal is that there is no proof of a written notice of appeal having been served upon the clerk of the board, as required by law. Section 764, div. 5, Comp. St. 1887, requires, in such cases, written notice of the appeal to be served on the county clerk within 30 days after making the decision or allowance by the board. The bill of exceptions in this case recites that a copy of such notice was served upon the clerk by the sheriff within 30 days after the allowance of the account by the board. The county clerk thereafter transmitted the • proceedings in the case before the board, with the copy of the notice of appeal, to the district court, as required by section 765, div. 5, Comp. St. 1887. We think the county clerk thereby waived any informality, irregularity, or insufficiency of the service of the notice there may have been. (Wade on Notice, § 1220, and authorities cited.)
Counsel, as a further ground for dismissing the appeal, insist that the appellant could not appeal from part of the allowance or decision of the board. The account allowed is in three distinct items. W e think the right to appeal from part thereof is conferred by the statute. A taxpayer who wishes to appeal may not wish to question the legality and justice of part of an allowance by the board, but may have the best of reasons for challenging the legality and justice of other items thereof. In such case there could be no good reason for requiring a taxpayer to appeal from the whole of the allowance or not at all. Such a holding might, in many cases, prevent appeals by tax
We think the recital, in the bill of exceptions, that the county clerk was served with a copy of the notice of appeal by the sheriff within 30 days after the allowance of the account appealed from, and his transmission thereafter of the papers and proceedings before the board to the district court, gave that court jurisdiction of the appeal. We think the clerk of the board sufficiently certified a return of the proceedings of the board in relation to the allowance of the account in controversy.
We think the court erred in dismissing the appeal for want of jurisdiction. The judgment appealed from is therefore reversed, and the cause remanded for trial.
Reversed.
Reference
- Full Case Name
- TWOHY v. BOARD OF COMMISSIONERS OF GRANITE COUNTY
- Status
- Published