Henderson v. Hughes County

Citations

• 13 S.D. 576
• 83 N.W. 682
• 1900 S.D. LEXIS 190

Syllabus

<p>1. Laws 1890, Chap. 37, Art. 15, declares that the city council of every city shall at its regular meeting in September of each year, or within. 10 days thereafter, pass an ordinance to be termed the “annual appropriation bill,” in which there may be appropriated such sum or sums of money as may be deemed necessary to defray all necessary expenses and liabilities of the corporation, which shall specify the objects and purposes for which such appropriations are made, and the amount appropriated for each object and purpose. Held that, where a city council failed to pass an appropriating ordinance, such failure did not affect the validity of the tax levy thereafter made.</p> <p>2. Const. Art 10, § 1, declares that the legislature shall restrict the power of municipal corporations to levy taxes and assessments, borrow money, or contract debts, so as to prevent the abuse of such power. Laws 1890, Chap. 37, Art. 10, § 7, declares that a city council shall at the first regular meeting in September, or within 10 days thereafter, levy a tax for g-enoral purposes sufficient to meet the expenses of the year, based upon an estimate furnished by the city auditor, or a committee of the city council. Held, that the legislature not having- restricted the powers of municipal corporations, as directed by the constitution, a city had authority to make a- levy of 15 mills for general purposes, 5 mills for interest and sinking- fund, and 10 mills for school purposes in 1890.</p> <p>3. Where there were illegal county bonds outstanding, and also valid outstanding bonds, a county tax levy for the purpose of paying bonds could not be held.invalid by reason of the existence of the illegal bonds, since it would bo presumed that the levy was made for the purpose o'f paying lawful obligation.</p> <p>4. Comp. Laws, §J594, declared that the county auditor should prepare a duplicate of the tax list, and deliver the same to the county treasurer on or before the 1st day of November following the