Tifft v. City of Buffalo
Opinion of the Court
This action is brought to vacate and set aside a certain assessment roll levying an assessment upon plain
First—In that it failed to .pass a resolution of intention to order said work; and,
Second—That it did not publish said notice of intention in six successive numbers of the official paper.
By section 18 of the same title, it is provided among other things, that “No work or improvement specified in this act, the expense of which shall be estimated by the common council to exceed $500, shall be ordered, unless by the vote of two-thirds of all the members of the common council, after publication in six successive numbers of the official paper of the intention to order such work or improvements.”
In 1879 the legislature amended said act, chapter 486, Laws 1879, making section 19 read as follows: “The city shall not enter into a contract with any person for doing or making of any work or improvement at a price exceeding $200, except for the sprinkling and watering of streets, which may be done without the notice as prescribed herein where a majority of the owners of property on a street petition therefore (which petition shall be referred to the assessors, and their certificate shall be conclusive) until they shall have published a notice in five successive numbers of the official paper, inviting sealed proposals to do the work, * * * and shall not enter into a contract for the doing or making any such work or improvement for a price exceeding $500, except for sprinkling or watering streets, until the assessment therefor has been confirmed.”
There was no repealing clause or mention made of section 18. There is, however, no difficulty in the construction to be placed upon these acts. By. section 18, the Emit to which the council have the right to contract without notice of intention was fixed at $500; above that sum there must be a two-thirds vote and the publication of the notice six successive times. When this provision was complied with there remained no limitation upon their powers to contract. By the amendment a different method was adopted. It is perfectly clear that the legislature deemed the sum of $500 too large to be expended without giving the taxpayers notice, and consequently they reduced it to $200, and changed the publication of the notice of intention from six times to five. They also placed another check upon the council by requiring that when the amount to be expended should exceed $500, no contract should be entered into until the assessment therefor had been confirmed. The reason for the imposition of these limitations is common knowl- • edge. The recklessness of municipal authority in the expenditure of public money is sadly testified to by many a burdened taxpayer and oppressed community. This the
The amendment also in terms excepts from the operation of section 18, contracts: “For the sprinkling and watering of streets,” and this is evidently excepted for the very reason which induced the legislature to impose the conditions as to the other class of work. The work first referred to originates with the common council so far as a large proportion of the persons affected by its actions are concerned, consequently a notice is provided for, while as to the latter, the persons affected are themselves the moving parties and it would be quite absurd to say that notice should be given to the persons who set the council in motion. The reason for the notice wholly fails as applied to them. No limitation is placed upon the council in ordering streets sprinkled, and this for the evident reason that before the work can be ordered, there must be presented a petition containing a majority of the owners of property situate upon the street proposed to be sprinkled. The cost for such" sprinkling is ascertained by the petitioners, the persons who desire the work done,, and who must bear the burden of its cost, none other are interested except the minority who are required to give way to the will of the majority. It is clearly evident from the language of section 19 that the legislature intended to except, as in times it has, the sprinkling of streets from the conditions imposed upon the ordering of other improvements and make the right to order this work dependent upon a majority petition. This is further evidenced by the subsequent provision of the section, that when the work exceeds $500 the council may not contract until- the assessment therefor is confirmed. The “sprinkling and watering of streets ” is again excepted, undoubtedly for the reason that the persons to be charged having knowledge of the expense, know the extent of their liability to assessment, and by petitioning for the sprinkling give assent to be taxed accordingly. When the intent of the legislature is ascertained it is the duty of the court to give it effect. Watervliet Turnpike Co. v. McKean, 6 Hill, 616-620; The People ex rel. Furman v. Clute, 50 N. Y., 451-457; Burch v. Newbury, 10 id., 374-389; Matter of Rochester Water Commissioners, 66 id., 413-422.
It is further claimed than the action of the council cannot be sustained in ordering the work done in June and having it relate back to the 15th day of May. It does not appear, nor is it claimed that plaintiff was in the smallest degree prejudiced by such action on the part of the council. To
In the matter of Petition of Mutual Life Insurance Co., 89 N. Y., 530-586. This case, also, answers the objection that the roll was published by the assessors before completion.
Objection is also made that the assessors did not assess the property burdened in proportion to the benefits conferred by the work as required by the charter. Every assessment roll is presumed legal and valid until the contrary appear, the burden of overcoming such presumption rests upon him who attacks it.
In re Voorhis (90 N Y., 668), The proof upon the trial is not sufficient to overcome this presumption. While it showed a degree of laxness in making this assessment not to be commended, yet Assessor Ludwig testified that the assessment was levied as directed by the charter, in proportion to benefits conferred.
It follows from the views here expressed that the injunction must be dissolved and the complaint dismissed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.