In re of Opening & Grading of Mkt. St.

Citations

• 49 Cal. 546

Syllabus

<p>Taxing Power.—The taxing power, whether it be asserted in the form of general taxation, or of local assessment, cannot be upheld, when the purpose in view can be judicially seen to be other than public.</p> <p>Tax upon Speoieio Property.—A tax upon specific property to pay the expense of opening and grading a street, can be supported only upon the ground that the property taxed is benefited by the improvement.</p> <p>Power to Assess Lots on a Street.—Lots fronting on a street cannot be taxed by way of assessment to pay a person for grading done by him on the street some two or three years before, under an abortive contract made by him with the municipality.</p> <p>Idem.—The claim of such person, if he has one, is a claim affecting the public conscience, and must be satisfied through the Legislative power of appropriation out of the moneys of the State, or of the municipality.</p>