Shoner v. Frisbie

Citations

• 94 Kan. 220
• 146 P. 419
• 1915 Kan. LEXIS 74

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Taxation — Neio Bridge Over Drainage Ditch — Costs Can Not Be Taxed Solely to Property Benefited by Drainage Ditch— Ultra Vires. A board of county commissioners acting under chapter 204 of the Laws of 1891, authorizing it to establish and construct a drainage ditch, can exercise only those powers expressly conferred, and such others as are necessarily or fairly implied in, or which are incidental to, the power expressly granted; and where the express power granted is to construct the ditch and to levy taxes upon the property benefited thereby to pay the cost of construction and of keeping in repair the ditch and bridges over the same, the board has no implied authority to build a new bridge and to levy a tax upon such property to pay the cost thereof.</p>