Opinion
July 18, 1898.
PRESENT: Matteson, C.J., Stiness and Tillinghast, JJ.
(1) Public Schools; Change from District to Town System. Taxation and Remissions. Constitutional Law. Mandamus. An assessment of taxes specially required by statute may be made after the time prescribed therefor, the same to be made as of the time when it would have been done if the law had been observed. The constitutionality of Pub. Laws R.I. cap. 447, passed May 29, 1884, re-affirmed.
At a meeting of the electors of the town of Cumberland held June 14, 1894, a majority voted to abolish the district system and to adopt the town system of conducting their public schools. A commission was thereafterwards appointed by the Supreme Court to appraise the school property thereby acquired by the town, and the report of this commission was confirmed. The assessors of taxes of said town declined to assess the special tax, and to make the remissions on account thereof, required by statute. Upon an application for a writ of mandamus to compel such assessment and remissions, the assessors incorporated in their answers the following questions: First, Is that part of the statute relating to assessments and remissions constitutional? Second, If so, upon the ratable property of what year shall the assessment be made? Third, in what form shall the remissions be made, by deduction from the current general assessment or by payments in money?
The constitutionality of Pub. Laws R.I. cap. 447, was sustained in Town Council of Cranston, Petitioner, 18 R.I. 417. Our opinion is that the writ of mandamus prayed for should be granted; that the assessors should assess the tax as of the year 1895, when it should have been assessed; and that the remissions should be made to the persons who were then tax-payers.
The statute is quoted in full in a note to the report of this case.
NOTE. — Upon the issuance and service of the writ the assessors made the required assessments on the ratable property of the town according to its valuation of August 15, 1895, and apportioned the remissions to those who were then tax-payers in the respective school districts.