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People Ex Rel. Kramer v. Sullivan

OPINION FILED MAY 20, 1955.

THE PEOPLE EX REL. CARL H. KRAMER, COUNTY COLLECTOR, APPELLEE,

v.

ZITA SULLIVAN, APPELLANT.



APPEAL from the County Court of Bureau County; the Hon. HOBART GUNNING, Judge, presiding.

MR. JUSTICE HERSHEY DELIVERED THE OPINION OF THE COURT:

This is an appeal from a judgment of the county court of Bureau County overruling objections to an application for judgment and an order of sale against land belonging to appellant, Zita Sullivan, (herein called defendant), for nonpayment of a delinquent drainage assessment levied by the drainage commissioners of Drainage District No. 4, township of Manlius, Bureau County, Illinois.

The defendant objected that the assessment levied against her land by the commissioners was illegal and void for the following reasons: (1) There was no record of any meeting held by the commissioners within the boundaries of the district relative to the purported assessment. (2) The work to be done within the district for which the assessment was levied is not strictly repair work, and therefore the assessment based on a former classification was void. (3) The levy of an assessment in a proceeding of this kind must be made under section 26 of the Farm Drainage Act (Ill. Rev. Stat. 1951, chap. 42, par. 108,) and not under section 62 of the act (Ill. Rev. Stat. 1951, chap. 42, par. 147,) as was done by the district. (4) The commissioners let the contract for the work to be done without advertising for bids pursuant to section 35 of the act. (Ill. Rev. Stat. 1951, chap. 42, par. 118.) (5) Her assessment was in excess of benefits to be derived from the work to be done. (6) The commissioners made the assessment for a larger amount than the estimated cost of the work.

When the case was called for a hearing on the merits, the defendant offered no evidence to support her objections. In fact, all the evidence that appears in the record was produced by the plaintiff, with the exception that after the close of plaintiff's evidence the defendant produced one witness who gave some brief testimony to the effect that the culvert on highway Route 88 was not of sufficient width to permit the water from his land to cross to one of the ditches of the drainage district.

When an application is made for judgment on account of nonpayment of taxes and evidence establishing a prima facie case is introduced, then the defendant, who has filed objections to the application for judgment, must produce evidence to support his objections, the duty being upon him to establish the invalidity of the tax by competent evidence. By introducing the delinquent list in a proceeding to collect a drainage assessment the county collector establishes a prima facie case, thus entitling him to judgment in the absence of evidence showing a defense. (People ex rel. Loudin v. Fisher, 341 Ill. 621; People ex rel. Quisenberry v. Bentley, 268 Ill. 470; People ex rel. Freeman v. Whitesell, 262 Ill. 387; People ex rel. Landis v. Wabash Railroad Co. 256 Ill. 626.) The defendant here does not dispute these authorities, but seeks to excuse the failure to produce such evidence on the ground that when the hearing began the plaintiff's attorney volunteered to go forward and produce testimony to support the validity of the assessment. It is argued that the burden thereby rested upon the plaintiff to establish the validity of the assessment rather than upon the defendant to prove its invalidity. We do not agree with this contention. The defendant had the burden of proving her objections so as to invalidate the assessment, (People ex rel. Dorris v. Garner, 275 Ill. 228; People ex rel. Wheeler v. Harvey, 396 Ill. 600,) and we must judge the case accordingly. The defendant was accorded every opportunity to present evidence in support of her objections, and her counsel is presumed to know that it was incumbent upon her to establish the invalidity of the assessment. Under the circumstances, we do not believe the defendant's counsel was reasonably misled by the decision of plaintiff's counsel to proceed with the introduction of evidence to support the assessment, nor was the burden of proof thereby shifted from the defendant to the plaintiff.

The defendant further contends, however, that there is sufficient evidence in the record, based on evidence adduced by the plaintiff, to establish the invalidity of the assessment.

It is not necessary to review in detail the testimony of the various witness, but particular attention must be given to some of the six exhibits which were introduced.

Exhibit No. 1 is the levy of the commissioners, dated January 2, 1953, in the sum of $13,000.

Exhibit No. 2 is a special assessment roll or tax list, dated January 7, 1953, and based on said levy.

Exhibit No. 3 is an engineer's report of the proposed construction, including an estimate of construction costs (totaling $12,250) and a schedule of cost per acre and per tract for $1000 assessment of all owners in the district. Attached thereto was a drainage map showing district boundaries, landowner acreage assessed and the classification, plus plans and a survey. The last entry in this report is dated December 6, 1952.

Exhibit No. 4 is a contract or waiver, which is dated December 6, 1952, and signed by all landowners in the district including the defendant and which reads as follows:

"The undersigned land owners owning lands in Drainage District No. 4 of Manlius Township, Bureau County, Illinois, consent and agree that the Commissioners of said District pay Arthur Mohr Five Hundred ($500.00) Dollars for a one-hundred foot right of way width for the ditch recommended by the Wallace Engineering Company, and to employ dredge contractors by the hour, day, or yard and to buy the pipe and equipment necessary without advertising for bids, and request commissioners to appoint Gerald Dabler, Treasurer. And we hereby approve the plans of the Wallace Engineering Company as per report dated December 2, 1952, together with recommendations of said engineering company, made by Duane Wallace, engineer, at the office of Josef T. Skinner, attorney for the commissioners on December 6, 1952, which includes tubing for Zita Sullivan, Culvert for Andrews Estate, and agree to pay our taxes within ten days after receiving notice, to Mr. Gerald Dabler as Treasurer of said District, at the First National Bank of Manlius. It being understood that if any landowner refuses to pay his drainage tax within the ten days as above required, proposed construction work will be stopped, until the same is paid. Each landowner agrees to remove for construction and replace his own fence where stock is turned against it. All landowners shall fence in their own stock to protect the ditch.

"It is further agreed that the cleaning out of the ditch across the Sapp farm a distance of about four hundred feet as it was done by the commissioners before. And we further agree that no reclassification of the lands in the district be required, but that all rights of ways and highways shall be deducted from the lands assessed."

Exhibit No. 5 is a copy of a contract dated January 12, 1953, between the drainage commissioners and Swanson Bros. calling ...


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