A special improvement tax which was void when assessed, for want
of statutory authority in the officers who undertook the
improvement may be validated by the legislature consistently with
the due process clause of the Fourteenth Amendment. P.
260 U. S. 11.
Forbes
Page 260 U. S. 9
Pioneer Boat Line v. Board of Commissioners,
258 U. S. 338,
distinguished.
78 Fla. 227 affirmed.
Error to a decree of the Supreme Court of Florida affirming a
decree dismissing the bill in a suit to enjoin collection of a
special road improvement tax, etc.
MR. JUSTICE McKENNA delivered the opinion of the Court.
Bill in equity to declare illegal the creation of a special road
and bridge district, designated as the Charlotte Harbor Special
Road and Bridge District, in De Soto County, Florida, and to
restrain the defendants in error, as and constituting the Board of
County Commissioners, from paying out any funds in settlement of
any supposed obligations contracted for work done in pursuance of
the plan proposed, and further to enjoin the commissioners until
the final hearing in this cause from contracting any further
obligations or paying out any further moneys on account of the
construction of roads and bridges under the plan proposed, and for
such other and further relief as equity may require.
The ground of the suit and the relief prayed is that the
district was constituted of territory which overlapped territory
included in another district theretofore created, and that
therefore the board of commissioners to which the creation of the
district was committed by the law of the state, as the law then
existed, was without power to establish the district.
Page 260 U. S. 10
The Board of Commissioners demurred to the bill and alleged as
the grounds thereof the insufficiency of the bill to authorize
equitable relief, and besides alleged that complainant was estopped
by not complaining earlier, and by its delay had permitted the
expenditures of money by the Board of Commissioners.
The demurrer was sustained, and a decree entered dismissing the
bill. The decree was affirmed by the supreme court of the state,
and to its decision this writ of error is directed.
The opinion of the court considers and disposes of all state
questions, including the one pertinent to our consideration -- that
is, that the legislature had power to create special road and
bridge districts which overlapped, and having that power, it also
had the power
"to pass an act curing or validating the action of the county
commissioners in creating a special road and bridge district partly
lying in another special road and bridge district."
"This,' the court said, 'seems to be the general ruling. 8 Cyc.
1023, and numerous authorities cited in the footnote."
The court therefore sustained the act which is attacked, taking
judicial notice of it, it having been passed pending the suit. C.
8024, Laws of Florida, Acts of 1919. The court said it was passed
for the special purpose of validating the action of the
commissioners, "and legalizing and validating the assessments made
for the construction of the roads and bridges" in the newly created
district, the indebtedness incurred and the warrants issued for the
payment of the expenses incident thereto, or which should
thereafter issue, and also validated and legalized the assessments
and levy of taxes in the district.
The court further said that that doctrine had theretofore been
recognized in the state. Cases were adduced, and, adopting the
language of one of them, the conclusion was expressed that, in
consequence of such legislation,
Page 260 U. S. 11
the complainant had no standing in court or right to any relief
by reason of the matters complained of in its bill.
In a petition for rehearing, plaintiff in error attacked the
reasoning and conclusion of the court and asserted against them the
inhibition of the Fourteenth Amendment of the Constitution of the
United States which precludes a state from a taking of property
without due process of law. The specification of the grounds is
that:
"the said bill [to quote from it] attempts to legalize a
proceeding of the County Commissioners of De Soto County, Florida,
who were mere administrative officers, and which proceeding was
void
ab initio and without jurisdiction, and under which
proceeding certain taxes were levied against the property of your
petitioner, prior to the passage of said act of the legislature,
and therefore the said act of the legislature, insofar as it
purports to create a liability on your orator for taxes previously
assessed against your orator under a proceeding of said
administrative officers, is void
ab initio and without
jurisdiction."
The court considered the petition for rehearing, and denied
it.
In support of the contention of the petition, plaintiff in error
makes a distinction between a curative statute, which it is
conceded a legislature has the power to pass, and a creative
statute, which, it is the assertion, a legislature has not the
power to pass. The argument in support of the distinction is
ingenious and attractive, but we are not disposed to review it in
detail.
The general and established proposition is that what the
legislature could have authorized, it can ratify if it can
authorize at the time of ratification.
United States v.
Heinszen, 206 U. S. 370;
Wagner v. Baltimore, 239 U. S. 207;
Stockdale v. Insurance
Co., 20 Wall. 323. And the power is necessary that
government may not be defeated by omissions or inaccuracies in the
exercise
Page 260 U. S. 12
of functions necessary to its administration. To this
accommodation,
Forbes Pioneer Boat Line v. Board of
Commissioners of Everglades District, 258 U.
S. 338, is not militant. The case concedes the power of
ratification, and declares the principle upon which it is based,
and necessarily recognized the subjection and obligation of persons
and property to government, and for government, and its
continuation for the purposes of government. And the recognition
precludes a misunderstanding of the case and its extension beyond
its facts. It was concerned with an attempt to impose a charge for
the use of a government canal, for which use at the time availed
of, there was no charge -- an attempt, therefore, to turn a
gratuity conferred and enjoyed into a legal obligation and subject
it to a toll.
Decree affirmed.