Majority
Headnote
1. Municipal coeporations—Assessments—Recovery op moneys paid —Mistake op law or pact.The action was brought to recover moneys paid by the plaintiff and others, whose claims were assigned to him, upon an assessment made upon their lands by the defendant, and to vacate such assessment for the alleged reason that it was illegally made, and was invalid. In June, 1874, proceedings were taken to grade and pave Forest avenue between the easterly line of Niagara street and the westerly line of Delaware street in the city of Buffalo. The petition by which they were instituted was referred to the assessors, who returned it to.the common council with a certificate that the petition was signed by a majority of the persons residing in the city whose lands were liable to be assessed to defray the expense of the improvement. Thereupon the common council, by resolution, ordered the work to be done, and the engineer advertised for sealed proposals to do it.
He afterwards reported to the common council the proposals received by him, one of which was that of IsaSc Holloway for $79,000, and they, by resolution, directed that when the assessment was confirmed the engineer enter into contract with Holloway at his bid to do the work, and that the assessors proceed to make the assessment. Immediately after the adoption of such resolution and before the assessment roll was made and confirmed, Holloway entered upon performance of the work and proceeded with it until
“ Sec. 2. Upon the assessment for such improvement being confirmed the city of Buffalo may enter into a contract in writing for such grading and paving with Isaac Holloway in accordance with such plans and specifications and at his bid for doing said work, and all work heretofore done by him for the grading and paving of said Forest avenue shall be taken and deemed to have been done under such contract.
“ Sec. 3. The common council may in its discretion, by a like vote, order such grading and paving only from the easterly line of Niagara street to Lincoln Parkway. In such case equitable compensation shall be made to said Holloway for the work already done between Lincoln Parkway and Delaware street and in like manner assessed upon the property benefited thereby.” Laws of 1875, chap. 151.
Following the passage of that act and on May 24, 1875, the common council by resolution ordered that Forest avenue from the easterly paved line of Niagara street to the westerly line of Lincoln Parkway be graded and paved in accordance with such plans and specifications; and determined that the expense of it was $64,111, _ and directed the city assessors to make an assessment of that sum upon the real estate in the city benefited by the improvement. The assessment roll was made accordingly and filed with the city clerk and the notice required by the statute published. Laws 1870, chap. 519, title 6, §§ 10, 12. And it appears by the piinutes of the proceedings of the common council that on July 7, 1875, “the city clerk reported that objections had been filed to the confirmation of the following assessment roll, the same having remained on file in his office ten days since the first publication of notice in the official paper that the same was on file and that objections might be filed with him to the confirmation thereof, viz: No. 4012, for grading and paving Forest avenue from the easterly paved line of Niagara street to the westerly line of Lincoln Parkway, $64,111.”
The trial court found that the payments in question were made under a mistake of facts and under fear of the parties making them that their lands would be sold unless the payments were made, and that they would lose their lands, and directed judgment for the plaintiff. The proceedings were taken under the act of 1875, which was effectual to support them so far as its provisions were authorized and pursued. Spencer v. Merchant, 100 N. Y., 585 . It is contended on the part of the plaintiff that the provision of the first section of the act, that no preliminary proceed- . ings need be taken before ordering the work, has no application to the third section, which provided for ordering it upon a less and specific portion of Forest avenue, for doing which the assessment in question was made. But it is quite evident that the legislative intent was to give the same facility to the action of the common council in ordering the work on that as on the greater portion mentioned in the first section, and such is its fair construction. Any other view would render the provision of the third section substantially nugatory. The apparent purpose of this statute was to relieve, as far as practicable, the city and the contractor from the embarrassment in which they were placed by the invalidity of the proceedings of 1874, and to give the latter'the benefit of the work he had performed, and to enable the city to include the requisite sum to pay it in the assessment to be made, as effectually as if the prior proceedings had been valid.
The only thing essential to the ordering of the work was a vote to that effect of two-thirds of the members elected to the common council. The trial court found that it was not ordered by such a vote. In the case as originally printed the vote on that resolution was represented as “ ayes 21, noes 10.” It appeared by the charter that there could be and were no more than twenty-six aldermen or members of the common council. Laws 1870, chap. 519, title 2, § 3. The statement as so printed evidently was for some reason and in some respect a mistake. It represents the essential number of affirmative votes, but if there were ten in the negative there could not have been two-thirds in support of the resolution. The case, however, is amended by manuscript insertion of the votes of twenty-one in the affirmative, giving the names of the members so voting, and striking out “ ten ” and inserting “none.” This apparently makes the vote appear regular and sufficient to give effect to the resolution. And there would be no occasion for further remark on the subject if no question were made upon it by the plaintiff’s counsel. They do urge the point that a two-thirds vote does not appear because, there being
The conclusion of the court was that the assessment roll and the assessments therein upon confirmation were presumptive evidence that the roll was regular and valid, that all the provisions of the charter had been complied with, that the assessments were apparent liens upon the lands, and that unless paid the lands would be sold and certificates issued, which would also be presumptive evidence of the regularity of the sale. The provisions of the charter were that it should be presumed that every tax levied and assessment made under it v^as valid and regular, and that all the proceedings by law required were taken and had, unless the contrary appeared, id., tit. 7, § 36; that an assessment should be a lien upon the land for five years from 'the time of the delivery of the roll to the treasurer, id., § 1; that the collection of any assessment returned by the collector as unpaid may be enforced by sale of the land to be made while the assessment is a lien, id., § 4; and that a certificate of sale shall be evidence of the facts therein stated, id., § 12. It may be observed that the common council were required to keep a journal of its proceedings, id., tit. 2, § 48, tit. 3, § 2, and by that means is'preserved a record of them. Assuming, therefore, that the assessment was invalid by reason of defects in the proceedings of the common council on which it was based, the question _arises whether the payment by the plaintiff and his assignors of the assessments on their lands was made under a mistake of law or of fact. There was no coercion of those parties to make payment and no duress of property unless it was produced by the assessment.
Payment under a mistake of law would not, but under a mistake of fact would, enable the plaintiff to recover in_ case the assessment was invalid for want of jurisdiction to make it. This question was in Phelps v. Mayor, etc., of New York, 112 N. Y.,
Inasmuch as the record was, pursuant to statute, kept of the proceedings of the common council, the presumption before mentioned applicable to the assessment roll and certificate of sale does not seem essentially important for the purposes of the question now under consideration. The charter of the city of New York, upon which arose the Phelps case, provided that leases given pursuant to a sale in execution of assessments should “ be presumptive evidence that the sale and all proceedings prior thereto from and including the assessments * * * were regular and according to the provisions of the statute.” 2 Laws 1882, chap. 410, § 94L
These views render it unnecessary to consider the question whether, from what appears in the record of the common council as before mentioned in that respect, it must be assumed that the objections filed with the city clerk to the assessment were not brought before the council, and to its attention, as required by
The fact that the paper was thus issued earlier in the day than-the resolution became effectual by the executive approval, did not have the effect to render the publication of. the notice on that day a nullity. The general rule is that fractions of a day will not be regarded in law except for the purpose of preventing injustice Small v. McChesney, 3 Cow., 19 ; Blydenburgh v. Cotheal, 4 N. Y., 418 . There is nothing to defeat the application of that rule to-the question in the present case. There is no question relating to-the issues as presented by the pleading requiring any consideration.
If these views are correct, the payments -were made voluntarily; and not under a mistake of facts, but of law merely.
The judgment should be reversed and a new trial granted, costs; to abide the event.
All concur, except Haight, J., absent.