Gast Realty & Investment Co. v. Schneider Granite Co.
Gast Realty & Investment Co. v. Schneider Granite Co.
Opinion of the Court
delivered the opinion of the court.
This is a suit to collect a tax for paving Broadway, a street in St. Louis, levied upon land of the defendants fronting, upon that street. The plaintiff, "defendant in error, did the work,-received an assignment of the tax and got a judgment for. the amount. The only question here is whether the ordinance levying the tax under the charter of the city is -consistent with " the Fourteenth Amendment of the Constitution of the United States. The charter provides that one-fourth of the total cost shall be leviechupOn all the property fronting upon or adjoining the improvement according to frontage and three-fourths according to area upon all the property in the district ascertained as follows: “A line shall be drawn midway' between the street to.be improved and the next parallel or converging street on each side of the street to be improved, which line shail be the boundary of the district, éxcept as hereinafter provided, namely: If the property adjoining the street to be improved is divided into lots, the district line shall be so drawn as to include the entire depth of all lots fronting on the street to be improved. . . j If there is no parallel or converging street on either side of the street improved, the district lines shall be drawn three hundred feet from and parallel to the street to be improved; but if there be a parallel or converging street on one side of the street to be improved to fix and locate the district line, then the district line on the other side shall be drawn parallel to th'e street to be
The legislature may create taxing districts to meet the expense of local improvements, and may fix the basis of taxation without encountering the Fourteenth Amendment unless its action is palpably arbitrary" or a plain abuse. Houck v. Little River Drainage. District, 239 U. S. 254, 262. The front-foot rule has been sanctioned for the cost of .paving a street. In such a case it is not likely that the cost, will-exceed the benefit, and the law does not attempt an imaginary exactness or go beyond, the reasonable. probabilities. French v. Barber Asphalt Co., 181 U. S. 324. Cass Farm Co. v. Detroit, 181 U.S. 396, 397. So in the case of‘a square bounded by principal streets the land might ibe assessed half way back from the improvement to the. next street. Louis. & Nash. R. R. v. Barber Asphalt Paving Co., 197 U. S. 430. But as is implied by Houck v. Little River Drainage District if the
The city of St. Louis is shown by this case and by others in the Missouri reports to contain tracts not yet cut into city lots, extending back from streets without encountering a parallel street much farther than the distance within which paving could be supposed to be a benefit. See, for instance, Gilsonite Roofing Co. v. St. Louis Fair Association, 231 Missouri, 589. Granite Paving Co. v. Fleming, 251 Missouri, 210. Loth v. St. Louis, 257 Missouri, 399. Bush Construction Co. v. Withnell, 185 Mo. App. 408. The ordinance, following the charter as construed, established a line determining the proportions in which the tax was to be borne that, after running not a hundred feet from the street, leaped to near, five hundred feet when it encountered such a tract, and on the opposite side of the street was one hundred and fifty and two hundred and forty feet away. The differences were not based upon any consideration of difference in the benefits conferred but were established mechanically in obedience to the criteria that the charter directed to be applied. The defendants’ case is not an incidental result of a rule that as a whole and on the average may be expected to work well, but of an ordinance that is a farrago of irrational irregularities throughout. It is enough to say that the ordinance following the orders of the charter is bad upon its. face as distributing a local tax in grossly unequal proportions not because of special considerations applicable to the parcels taxed but in blind obedience to a rule that requires the result. And it cannot be said that the ordinance as a whole may be regarded as an individual
Judgment reversed.
. By stipulation of counsel the same judgment will be entered in case No. 210.
070rehearing
Memorandum on Petition for Rehearing,
Our decision is limited, of course, to the particular ordinance before the court; to the. assessment of three quarters determined in the. mode described, and to those who, like the plaintiff in error, have suffered from the inequalities that have no justification, in law.
Motion for leave to file petition denied.-
Reference
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- The legislature may create taxing districts to meet the expense of ■local improvements without encountering the Fourteenth Amendment unless its action is palpably arbitrary or a plain abuse. The law does not attempt an imaginary exactness or go beyond reasonable probabilities in establishing taxing districts. A law establishing a taxing district under which there is no reasonable presumption that substantial justice will be done, but under which parties will probably be disproportionately, taxed cannot stand as constitutional against one actually so taxed. The ordinance of St. Louis authorized by the charter of that city levying part of the cost of paving on property fronting on the street but based on area without providing for equal depth of the assessment district results necessarily, and not'merely incidentally, in subjecting owners of property having greater depth than that adjoining them to greater and disproportionate, taxation and is unconstitutional under the Fourteenth Amendment. This decision is limited to the particular ordinance before the court and to those who, like the property owner in this case, have suffered • from inequalities which have no justification in law. 259 Missouri, 153, reversed.