right to vote is conditioned upon the pay- would receive accounts of ratables daily from ment of the tax, it is manifest that, in or- the 6th to the 10th days of June, 1911, inder to make the plan successful, the tax clusive, from 9:30 o'clock a. m. to 12 o'clock noon. Held that, since the assessment was must be paid, and in case of such payment not to be made until June 6th, at 5 o'clock the real estate owners will be spared the p. m., no accounts of ratables could be receivloss which the petitioner was afraid might ed before noon on that date, as it would be accrue to them in consequence of the non-impossible for any person to know in the forenoon of or at noon of June 6th what property payment of the tax assessed. However, it is he would own at 5 o'clock on that date. not necessary that the claims should be consistent. [6] The charge is that the assessors used no lawful method to ascertain what property the persons assessed owned, if any, but merely assessed them in order to enable them to vote in the election of the city council of said Pawtucket. This is an inference drawn from the fact that so many persons have been assessed for the peculiar and particular sums of $200 and $140, respectively. The assessors of taxes are sworn officers of the law, and are entitled to the presumption that their official acts have been properly performed, until the contrary is proved. "Omnia præsumuntur rite et solemniter esse acta donec probatur in contrarium." However, no proof is offered to the contrary. In these circumstances, the maxim must govern. Furthermore, the presumption of innocence would be sufficient in the premises. These considerations lead us to the conclusion that there is no merit in this claim. As the eighth cause of error, viz., lack of jurisdiction of the board of canvassers and registration in the premises, depends upon illegal action on the part of the assessors of taxes in making the assessment aforesaid, it is manifest that, if the action of the assessors therein was legal, there is no error to complain of. As we have already said, there is nothing to overcome the presumption of legality; and therefore this claim must fall with the rest. The motion to dismiss is therefore granted. (34 R. I. 84) GREENOUGH, Atty. Gen., ex rel. RILEY v. FALLS et al. (Supreme Court of Rhode Island. March 15, 1912.) 1. TAXATION (§ 318*)-ASSESSMENT-TIME. Under a resolution of the city council ordering assessors to assess a tax on or before August 31, 1911, the assessors had no authority to select a date after August 31, 1911, but might select any date prior thereto, which would permit the giving of the requisite statutory three weeks' notice required by Gen. Laws 1909, c. 58, § 6; and hence the selection of June 6, 1911, at 5 o'clock p. m., was within their jurisdiction. [Ed. Note.-For other cases, see Taxation, Cent. Dig. §§ 530, 531; Dec. Dig. § 318.*] 3. TAXATION (§ 496*)—NOTICE OF ASSESSMENT -DEFECTS-EFFECT. Where ample time was provided for the receipt of accounts of ratables for assessment after the time fixed for the assessment of the tax, and it did not appear that any statements by a defect in the notice, which stated that were received, or that any person was misled accounts of ratables would be received on the date the tax was to be levied, but before the hour of the levy, such defect was not available, on certiorari by the Attorney General to vacate the assessment, on the ground that persons were improperly assessed, in order to make them eligible to vote. [Ed. Note.-For other cases, see Taxation, Cent. Dig. §§ 890-910; Dec. Dig. § 496.*] 4. TAXATION (§ 497*)-ASSESSMENT-REFUSAL TO ASSESS-TIME-REMEDY. Where a board of assessors fixed the time for the assessment of a tax as June 6, 1911, at 5 o'clock p. m., and gave notice that it would receive accounts of ratables daily from June 6 to 10, 1911, inclusive, from 9:30 o'clock a. m. to 12 o'clock noon, their refusal to assess certain persons for personal property whose accounts were not filed until on or about June 15th, because it was then too late to bring in their accounts, was not available as a ground for certiorari by the Attorney General to vacate the assessment made, on the ground that persons were improperly assessed thereon, in order to render them eligible to vote; the proper remedy being mandamus by the persons whose accounts had been refused to compel the assessors to make the assessment, brought before the assessment roll had passed out of the assessors' possession. [Ed. Note.-For other cases, see Taxation, Cent. Dig. §§ 911, 912; Dec. Dig. § 497.*] 5. TAXATION (§ 496*)-ASSESSMENT-OBJECTIONS. An objection to a tax assessment, that a majority of the board of assessors, against the objection and over the protest of the minority of the board, assessed 120 persons for personal property in the sum of $200 each on July 14, 1911, did not indicate that the assessment, as finally completed, was not the act of the full board, and that the minority member did not acquiesce in the result. [Ed. Note. For other cases, see Taxation, Cent. Dig. §§ 890-910; Dec. Dig. § 496.*] 6. TAXATION (§ 329*)-ASSESSMENT-PERSONAL PROPERTY-ACCOUNT OF RATABLES. Gen. Laws 1909, c. 58, § 3, declares that all property subject to taxation shall be assessed at its full and fair cash value, but contains no reference to the filing of the account by the taxpayer. Section 4 requires that the assessors shall assess and apportion any tax on the inhabitants of the town and the ratable [Ed. Note. For other cases, see Taxation, Cent. Dig. §§ 530, 531; Dec. Dig. § 318.*] 2. TAXATION (§ 318*) ASSESSMENT COUNTS OF RATABLES RECEIPT-TIME. A notice of assessment fixed the assessment date as June 6, 1911, at 5 o'clock p. m., and also stated that the board of assessors For other cases see same topic and section NUMBER in Dec. Dig. & Am. Dig. Key No. Series & Rep'r Indexes property therein at the time ordered by the town, and that, if any person shall bring in an - Ac-account, the assessors shall nevertheless assess such person's estate at what they deem its full and fair cash value. Held, that it is the duty of the assessors to assess every person and all property liable to taxation without reference to whether an account of ratables has been filed by the taxpayer or not; nor are the assessors restricted to accounts rendered, when filed. "(3) That chapters 56, 57, and 58 of the General Laws relate to taxation and the levy and collection of taxes; and section 10 of chapter 57 contains a description of the property known as personal property, to [Ed. Note. For other cases, see Taxation, Cent. Dig. §§ 549, 550; Dec. Dig. § 329.*] 7. TAXATION (§ 461*)—ASSESSMENT-REVIEW. wit: 'Section 10. Personal property, for the Under Gen. Laws 1909, c. 58, §§ 2, 3, 4, providing for the assessment of all ratable property in a town, except property of persons too poor or infirm to pay the tax, etc., assessors are invested with power of appraisal, and are authorized to acquire information as to the value of ratable property from any available source; their judgment in making the assessment being reviewable only on a petition for relief by a person who has duly rendered an account as authorized by section 15. [Ed. Note.-For other cases, see Taxation, Cent. Dig. §§ 816, 817; Dec. Dig. § 461.*] Original petition for writ of certiorari by William B. Greenough, Attorney General, on the relation of Thomas Riley, Jr., against the Board of Canvassers of Central Falls and others. Petition denied and dismissed. Thomas Riley, Jr., and Hugh J. Carroll, for petitioner. John N. Butman (Edward D. Bassett, of counsel), for respondents. DUBOIS, C. J. This is a petition for a writ of certiorari, and reads as follows: "William B. Greenough, Attorney General of the state of Rhode Island, in behalf of the taxpayers and inhabitants of the city of Central Falls in the county of Providence in the state of Rhode Island, on the relation of Thomas Riley, Jr., of said Central Falls, respectfully shows unto this court: "(1) That Lewis M. Smith, Adolph Messier, Silas P. Cumming, Peter Clare, and Henry Senior are the members of and compose the board of aldermen, which is the board of canvassers, of said Central Falls; that David Bloomfield, James J. Kelly, and Joseph J. Chamberlain are the members of and compose the board of tax assessors of said Central Falls, and that Charles A. Reynolds is the city treasurer and collector of taxes of said Central Falls; and that Charles D. Wood is assistant city treasurer and assistant collector of taxes of said Central Falls. purposes of taxation, shall be deemed to include all goods, chattels, debts due from solvent persons, money and effects, wherever they may be, all ships or vessels, at home or abroad, all stocks and securities, shares in any bank or banking-association, in any turnpike, bridge, or other corporation, within or without this state, except such as are exempt from taxation by the laws of the United States or of this state.' "(4) Section 6 of chapter 58 requires the assessors of taxes to issue a notice for all persons to bring in an 'account' of their ratable estate, to wit: 'Such notice shall require every person and body-corporate liable to taxation to bring in to the assessors a true and exact account of all his ratable estate, describing and specifying the value of every parcel of his real and personal estate, at such time as they may prescribe.' And, in every instance, in mentioning personal property in said chapters of the General Laws, such property is designated in detail by the names of machinery in manufactories, fixtures, tools, machinery, stock in liv ery stables, live stock, farming tools, goods, wares, merchandise, and other stock in trade, etc. "(5) Section 8 of chapter 58 requires the assessors to make a list of all the ratable estate, containing the true, full, and fair cash value of the same, placing the real and personal estate in separate columns, and also distinguishing those who give in an account from those who do not. And section 20 of said chapter requires the assessors to date, sign, and deposit said lists in the office of the town clerk. And section 21 of said chapter requires the town clerk to forthwith make a copy of the same and deliver it to the town treasurer; and section 22 of said chapter provides that whenever any town shall elect its town treasurer collector of taxes for such town, the warrant for the collection of taxes shall be issued to the town treasurer by the town clerk. And section 19 of chapter 60 of the General Laws, provides for the distraint of personal property, while sections 21 et seq. of said chapter 60 provide for the levy upon, advertisement and sale of, such distrained per "(2) That section 2 of article 2 of the Constitution of the state of Rhode Island, as amended, provides as follows: 'Every male citizen of the United States of the age of twenty-one years shall have the right to vote in the election of all civil officers and on all questions in all legally organized town or ward meetings: Provided, that no person shall at any time be al-sonal property. lowed to vote in the election of the city coun- "(6) And your relator further shows that cil of any city, or upon any proposition to impose a tax or for the expenditure of money in any town or city, unless he shall within the year next preceding have paid a tax assessed upon his property therein, valued at least at one hundred and thirty-four dollars.' the city council of said Central Falls, by a resolution approved May 2, A. D. 1911, ordered the assessment and collection of a tax upon the real and personal estate taxable by the city at the rate of $1.50 on each $100 of the value thereof; and that by said resolution the board of assessors of taxes were ordered to assess and apportion the tax provided for in said resolution on the inhabitants and ratable property in said city on or before the 31st day of August, A. D. 1911, conformably to law; a copy of said resolution being herewith filed, marked 'Relator's Exhibit No. 1.' "(7) And your relator further shows that said board of assessors of taxes published a notice, reciting that the city council of Central Falls, by resolution approved the 2d day of May, A. D. 1911, ordered the assessment and apportionment of a tax on the real and personal 'estates' of said city which was to be assessed and apportioned on or before the 31st day of August, A. D. 1911, and, by the same notice, taxpayers were required to bring in an account of their ratable estates owned by them on the 6th day of June, A. D. 1911, at 5 o'clock p. m. But your relator shows that said notice proceeds further to say, 'for the purpose of receiving such accounts,' 'the board of assessors' will be in session at the city hall in said 'city' daily from the 6th to the 10th days of June, A. D. 1911, inclusive, 'from 9:30 a. m. to 12 o'clock noon.' And said notice further states that 'the said tax, as ordered by the city council of the city of Central Falls, will be assessed Tuesday, June 6, A. D. 1911, at 5 o'clock p. m., and all real estate will be taxed to the persons or bodies corporate in whose name it stands of record at that time.' A copy of said notice being herewith filed, marked 'Relator's Exhibit No. 2.' "Your relator therefore shows, that no tax was assessed and apportioned on the inhabitants of said city and on the ratable estates therein at the time ordered by the city council of Central Falls, and relator avers that said board of assessors of taxes were wholly without jurisdiction to assess and apportion any tax on the inhabitants of said city, and on the ratable estates therein, on the 6th day of June, A. D. 1911, and that in assess ing and apportioning said tax or any tax at that time said assessors were wholly without authority, and that the same was assessed and apportioned without warrant of law, and that the same is wholly illegal and void. And your relator shows that said assessment was made before the time limited in which to bring in said accounts, and that said assessment is wholly illegal and void. "(8) And your relator shows that the tax for the year 1911 in said Central Falls was assessed on the, to wit, the 6th day of June, A. D. 1911, at 5 o'clock p. m., and that the time limited in which all persons and bodies corporate could bring in an account of their ratable estates to said board of assessors was the, to wit, from the 6th to the 10th day of June, A. D. 1911, inclusive; and your relator avers that after said 10th day of June, A. D. 1911, to wit, on or about the 15th day of June, A. D. 1911, certain persons appeared before said board of assessors and requested that they be assessed for personal property in the year 1911; and your relator avers and shows that said persons were then and there told by said board of assessors that they were too late in bringing in their accounts to said board, and that they could not be assessed for personal property in said year; yet your relator avers and shows that a long time after the time limited in which accounts could be brought into said board of assessors, and a long time after said persons were told by said board of assessors that they were too late in bringing in their said accounts, a majority of said board, against the objection and over the protest of the minority of said board, on the, to wit, the 14th day of July, A. D. 1911, accepted from a person not a member of said board a list of names, to wit, the names of one hundred and twenty (120) persons, which names the majority of said board of assessors of taxes placed upon the tax roll of said Central Falls as each being assessed in the year 1911, in the exact sum of $200 each, with no description or specification of the personal property for which each of said persons is taxed, nor the nature or kind thereof, nor where the same is located; and your relator avers that the personal property for which each of these persons is pretended to be assessed cannot be identified, so that a levy, advertisement, and sale of the same may be made, if the tax assessed against the same is not paid. A copy of said list of names being herewith filed, marked 'Relator's Exhibit No. 3.' "(9) And your relator further shows that in the year 1911, said board of tax assessors pretended to assess for personal property in said Central Falls a large number of other persons, to wit, about three hundred and twenty-eight (328) persons, each of whom is assessed for the exact sum of $200, without in any manner describing or specifying the personal property for which each of said persons is pretended to be assessed, nor stating the kind or nature thereof, or where the same is located. And your relator avers and shows that the placing of such a large number of names on said tax roll as personal property taxpayers was not a bona fide assessment, but was done simply for the purpose of enabling said persons to vote in caucuses for the nomination of candidates for the city council in Central Falls, and for the purpose of enabling said persons to vote in the election of said city council upon the same footing as bona fide taxpayers. And said assessment is illegal and void. A list of the persons thus taxed is herewith filed, marked 'Relator's Exhibit No. 4.' "(10) And your relator further shows that in the year 1911, said board of assessors of taxes pretended to assess for personal property in said Central Falls another large number of persons, to wit, about one hundred and thirty-eight (138) persons, each of whom is assessed for different amounts in excess of the sum of $200, without describing or specifying the personal property for which each of these persons is pretended to be assessed, or that it is of any of the kinds of property mentioned in the General Laws, which provides for the taxing of certain personalty. And said assessment is illegal and void. A list of said persons being herewith filed, marked 'Relator's Exhibit No. 5.' "(11) And your relator further shows that said board of assessors of taxes have completed said alleged assessment, and have deposited the same in the office of the city clerk in said Central Falls, and said city clerk has sent to the board of aldermen of said Central Falls, sitting as a board of canvassers in said city, lists of the names of said persons so illegally assessed for personal property in said city, and said board of canvassers, on Tuesday, September 5, A. D. 1911, instant, notwithstanding a protest in writing filed with them before said action, placed said names on said voting lists of said Central Falls, in accordance with the provisions of sections 16 of chapter 7, and of section 1 of chapter 8, respectively, of the General Laws, as amended by section 1 et seq. of chapter 640, Public Laws of August, A. D. 1910. And the action of said board of canvassers is illegal and void. A copy of said protest is herewith filed, marked 'Relator's Exhibit No. 6.' All of which acts of said assessors of taxes and of said board of canvassers and the proceedings of said boards are recorded and fully appear in the records to be adduced and exhibited herein. tral Falls as personal property voters, also, to the collector of taxes and to the deputy collector of taxes of said city to certify the tax roll of said city, that said records and said tax roll may be presented to this court, to the end that the same, or so much thereof as may be illegal, may be quashed. May it please this court to issue a citation to said assessors of taxes and to said board of canvassers, and to the collector of taxes and to the deputy collector of taxes, ordering and commanding them to be and appear before this court and show cause, if any they have, why said writ shall not issue as prayed for. Wm. B. Greenough, Attorney General." "Causes of Error. "(1) Because it does not appear on said assessment roll or records that the persons who have been assessed for personal property in said Central Falls in the year 1911, by the assessors of taxes in said city, are possessed of any personal property. "(2) Because said records of said assessors of taxes do not show the nature, kind, description, or location of the personal property assumed to be assessed by said assessors to said persons. aforesaid in what the personal property as"(3) Because it does not appear of record sessed against said persons consists, or that it is of any of the kinds of personal property enumerated in section 10 of chapter 57 of the General Laws. And the collector of taxes has no method of knowing upon what proper "And your relator represents and shows that said assessors of taxes had no jurisdiction in assessing said taxes in said Centralty to distrain or upon what property to levy Falls; and that they had no jurisdiction to assess said personal property taxes, and ex ceeded their jurisdiction therein, and their acts in making said assessment of the same and in relation to said assessment and the records thereof are erroneous and illegal in the several particulars and for the several causes which are recited and annexed to this petition and made a part hereof upon which your relator will rely for its support. And said board of canvassers had no jurisdiction of the names of said persons named as personal property taxpayers, and no jurisdiction to place the names of said persons upon said voting lists as personal property voters, or as persons who may become personal property voters, and the records thereof are erroneous and illegal in the several particulars and for the several causes which are recited and annexed to this petition, also, and made a part hereof, and upon which your relator will rely for its support. and sell as assessed personal property for the satisfaction of the tax so assessed against said personal property in the event of said tax not being paid. "(4) Because it does not appear on said assessment roll that the property for which the persons aforesaid are pretended to be assessed is of any of the kinds of personal property made taxable by law, or that said personal property is not exempt from taxa tion. "(5) Because said assessment roll fails to show that the assessment was limited to the kinds of property mentioned in the General Laws, which provide for the taxing of certain personalty. "(6) Because in the assessment of the real estate belonging to the citizens and bodies corporate of said city said assessors have described and located the same, but have not described, designated or located the personal property for which the persons aforesaid are assumed to be assessed, and, in said "Wherefore your relator prays this court will issue its writ of certiorari ordering said | assessment, have discriminated, in this: assessors of taxes and the said board of canvassers to certify their records, relating to the assessing of said taxes and to the assessing of said taxes for personal property, and relating to the placing of the names of said persons named in relator's Exhibits Nos. That the collector of taxes will be able to levy on and sell said real estate for the nonpayment of the tax assessed against the same, but will not be able to distrain, levy on, and sell said personal property for the nonpayment of the tax assessed against the estate taxpayer to pay money without due | no jurisdiction to place the names of any of process of law. said persons upon the voting lists of said Central Falls as persons entitled to vote upon the payment of a personal property tax. Thomas Riley, Jr., H. J. Carroll, Solicitors The respondents, having been duly cited to appear and show cause why the prayer of the petition should not be granted, appeared and filed the following motion to dis "(7) Because in assessing said personal property taxes said assessors have discriminated, in this: That in assessing personal property taxes against the persons whose for Relators." names appear on your relator's several exhibits said assessors have failed to designate on said assessment roll that the tax assessed against said persons was limited to the kinds of property mentioned in the General Laws, which provides for the taxing of certain personalty while on said assessment roll, said assessors have assessed a tax on personal property against other persons in said city, and have on said assessment rolls designated the personal property for which each of said other persons is taxed. "(8) Because said tax was not assessed and apportioned on the inhabitants of said city and on the ratable property therein at the time ordered by the city council of the city of Central Falls. "(9) Because no tax was assessed and ap portioned on the inhabitants of said city and on the ratable property therein at the time ordered by the city council of Central Falls. “(10) Because said assessors of taxes had no authority to assess and apportion a tax on the inhabitants of said city and on the ratable property therein on the 6th day of June, A. D. 1911, at 5 o'clock p. m. "(11) Because the notice published by said assessors before assessing and apportioning said tax does not comply with the law, in this: That it notifies persons to bring in an account of their ratable estates after, instead of before, the assessing of the same. "(12) Because, said assessment having been made before the time for bringing in the accounts required by the assessors had expired, there is no appeal left to those who may be dissatisfied with said assessment. miss the petition: "Now come the said respondents in said cause and move that said application for writ of certiorari may be dismissed: "First. Because it does not appear that the tax roll as made up by said assessors violated any provision of the law in such cases made and provided. "Second. Because it does not appear that the relator was either injured, misled, or deceived by the assessment roll as made up. "Third. Because it appears that said assessors properly assessed said tax upon the 6th day of June, 1911. "Fourth. Because it appears that the notice set up by said assessors for bringing in statements of personal estate complied with the provisions of the law. "Fifth. Because it does not appear that the relator or any other person was misled or deceived by the said notice. "Sixth. Because it does not appear in and by said application, particularly in the allegations contained in the ninth and tenth paragraphs of said application, that said persons whose names are set out in Exhibits Nos. 4 and 5 did not, at the time they were assessed for the sum of $200, have and possess such amount of ratable personal estate. "Seventh. Because it does not appear that the said board of assessors, in taxing said persons whose names are referred to in the ninth and tenth paragraphs of said application for said writ, exceeded their jurisdiction. "(13) Because said assessors had no authority to accept from any person a list of names of persons to be assessed, and to as"Eighth. Because it appears in and by the sess said persons in a block, without describ-eighth paragraph of said application that ing and specifying the nature, kind, and lo- said board, in placing the names of said 120 cation of the personal property for which persons mentioned in said eighth paragraph, each of said persons was assessed, and that had sole jurisdiction to determine the quesit was of the kind made taxable by law. tions of fact therein involved. "Ninth. Because it does not appear from any allegation in said application, and particularly in and by the allegations of said "(14) Because said assessors had no authority to accept on the, to wit, the 14th day of July, A. D..1911, a list of names of persons to be assessed, and to assess said per-eighth paragraph of said application, that sons on that date for personal property. said 120 persons set out in said eighth paragraph of said bill did not, at said time, own and possess $200 of ratable personal estate. "Tenth. Because said board of canvassers, in performing the several acts set out in the eleventh paragraph of said application, acted in a ministerial, and not in a judicial, capacity." "(15) Because the time limited in which persons and bodies corporate could bring in an account of their ratable estate to said assessors being the, to wit, the 10th day of June, A. D. 1911, said assessors were without authority to accept, either the names of said persons, or the accounts of said persons, on Petitioner's Exhibit No. 1 contains the folthe, to wit, the 14th day of July, A. D. 1911. "(16) Because, said assessment being ille-lowing copy of "a resolution providing for gal and void, said board of canvassers had the assessment and collection of a tax for |