In re Street Assessments in Seward

Citations

• 5 Alaska 726

Syllabus

<p>1. Municipal Corporations <&wkey;562(2)—Set-Opf and Counterclaim —Street Assessments.</p> <p>Upon objection to the order oí sale of town lots for the nonpayment of street assessments in Seward, Alaska, held that, although the owner have an action for damages against the town in relation to the same property, he cannot interpose it in an action or proceeding for the collection of delinquent assessments on the property.</p> <p>2. Taxation <&wkey;l, 687—Municipal) Corporations—Set-Opp and-Counterclaim.</p> <p>As the obligation to pay taxes does not rest upon any contract, express or implied, or upon the consent of the taxpayer, a tax is not a debt in the ordinary sense of that word; and for the same reason taxes are not assignable as ordinary debts, unless it is expressly so provided, nor are they the subject of set-off between the taxpayer and the state or municipality.</p> <p>3. Territories <&wkey;20—Municipal Corporations—Delinquent Taxes—Statutes.</p> <p>The Legislature of Alaska had power to supplement those provisions of the act of Congress (section 627, Comp. Laws Alaska 1913) authorizing towns in Alaska to levy and collect taxes and special assessments for local improvements on abutting property, by providing a summary proceeding for the assessment, levy arid collection of such taxes and assessments.</p> <p><@=>See same topic & KEY-NUMBER in all Key-Numbered Digests & Indexes</p>