Kelsey v. Trs. of Nevada

Citations

• 18 Cal. 629
• 1861 Cal. LEXIS 255

Syllabus

<p>Wheke the charter of the city of Nevada authorized the Trustees thereof to levy and collect annually a tax on all property in the city not exceeding one-half of one per cent., and the Legislature subsequently, in 1861, (Stat. 1861, 78_) passed an act authorizing the Trustees, for the purpose of constructing a bridge within the city limits, in their discretion, to levy and collect a special tax, not exceeding five-eighths of one per cent, on the valuation of all taxable property within the city as fixed by the assessment roll of the city made by the City Assessor during the year 1860—the Trustees as a Board of Equalization to have power, on due notice, to add to or modify said roll: Held, that the act is constitutional; that it is a mere amendment to the city charter, and does not transfer legislative powers to the trustees; that the Legislature had the same power to amend the charter as to make it; the same power to increase the tax as to limit it; the same power to authorize this special tax as a general tax.</p> <p>Held, further, that it is no objection to the act that the tax is to be apportioned according to the assessment roll of 1860; that our Constitution does not require annual assessments ; and that property may he taxed for several years at a rate based upon a particular valuation.</p> <p>Held, further, that if any individual injustice has been done, this is no objection to the whole law, but at most, would only entitle the party injured to relief.</p> <p>Held, further, that it was not necessary that the ordinance levying the tax in this case should provide for adding to or modifying the assessment of 1860—the act itself having provided for the correction of the list.</p> <p>Held, further, that if a party objects to the tax on the ground that notice was not given, as required by law, for the meeting of the Board of Equalization, he must show error in the assessed value of his property to his prejudice.</p>