Atchison, Topeka & Santa Fe Railway Co. v. City of Kansas City

Citations

• 92 Kan. 300
• 140 P. 1040
• 1914 Kan. LEXIS 220

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — City of Second Class — Statutory Limit of Levy to Pay Judgments. Under the statutes existing in 1908 cities of the second class were authorized to levy a tax for the payment of judgments not rendered for current expenses, although the limit for general revenue purposes had been levied, provided the 40-mill limit for all general city purposes exclusive of school taxes was not exceeded.</p> <p>2. Same — Presumption of Regularity of Acts of Taxing Officers. In addition to a levy up to the limit for general revenue purposes for the year 1908 a city of the second class made a levy of one mill to pay judgments. In an action to enjoin the collection of the tax as excessive and illegal it was not shown that the bases of the judgments in question were matters of current expense, and in the absence of such showing the presumption of regularity in the acts of the taxing officers must prevail and such levy will be deemed valid.</p> <p>3. Same — Limit Exceeded by Consent of State Tax Commission, or Vote of Electors. The ordinary statutory limit for general revenue purposes might have been lawfully exceeded by permission obtained from the state tax commission, or an increase could have been authorized by a vote of the electors. (Laws 1908, ch. 78, § 1.) The excess was alleged to be unáuthorized, excessive and void, but no proof was offered that such consent or authority had been received. Had such consent or authority been received the records of the state tax commission or the city clerk would so show, and the failure to prove a negative— that they did not so show — in the absence of any allegation or assertion by the defendant that either was had, is held too technical a basis for a judgment against the plaintiff, unless a claim of such consent or authority shall be reaily made by the defense, in which case a new trial is ordered.</p>