Tregea v. Owens

Citations

• 94 Cal. 317
• 29 P. 643
• 1892 Cal. LEXIS 681

Syllabus

<p>Irrigation Districts—Assessment under Wright Act—Power of Taxation — Constitutional Law —Deduction of Mortgage.—An assessment levied under the provisions of the Wright Act upon the property within an irrigation district organized thereunder, although referable to the power of taxation, is distinct from a tax, and is not subject to the constitutional provisions respecting taxation, but may be levied upon all real property within the district, without deducting from the value of such property any mortgages existing thereon.</p> <p>Id. — Assessment for Current Expenses — Limitation upon Power of •Directors — Power of Supervisors — Election.—Section 37 of the Wright Act confers upon the board of directors of an irrigation district the same powers and functions for the purposes of a levy to defray the expenses of organization, and of the care, operation, management, repair, and improvement of the canal and works, including salaries of officers and employees, as are possessed by boards of supervisors; and since the power of the boards of supervisors is limited by the County Government Act in the taxation of any district until the proposition to levy the same has been submitted to and approved by the qualified electors of the district, the power of the hoard of directors of the irrigation district is likewise limited.</p> <p>Id. — Construction of Wright Act — Advisability of Assessment. — The provision of section 41 of the Wright Act, that the directors of an irrigation district organized thereunder may call an election for the purpose of submitting the question of a special assessment “ when, in their judgment, it may be advisable,” does not mean that they may levy an assessment according to their will, and submit the question of such levy only when, in their judgment, it may be advisable, but means that when, in their judgment, it may be advisable to levy an assessment, they shall call an election for the purpose of submitting to the electors the question whether or n