Municipal Control of Public Utilities; a Study of the Attitude of Our Courts Toward An Increase of the Sphere of Municipal Activity

Cover Municipal Control of Public Utilities; a Study of the Attitude of Our Courts Toward An Increase of the Sphere of Municipal Activity
Municipal Control of Public Utilities; a Study of the Attitude of Our Courts Toward An Increase of the Sphere of Municipal Activity
Pond, Oscar Lewis, 1877-
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* Statutes, Massachusetts, 1846, c. 167.
» 80 N. Y., 302.
Digitized by LjOOQIC 58 MUNICIPAL CONTROL OF PUBLIC UTILITIES [58 directions must be regarded as executed for the public good, and the property therefore held for public purposes. It is itself the result or product of taxation. It stands in the place of the money so raised, and therefore cannot be taken or diminished by taxation. This is clearly so upon prin- ciple, but it is also well settled by authority. ... I am un- able to perceive
...that in any sense the waterworks can be r^arded as the private property of the city as distinguished from property held by it for public use. These consider- ations lead to the opinion that the property was not taxable, and that the proceedings on the part of the as- sessors of the town of Rush, in regard thereto, cannot be sustained." This case represents the great weight of the authority on this subject and its reasoning has commended itself to al- most all our courts. In so far, however, as the court re- fused the right of one municipality to tax the property of another within its limits although devoted to such a public use as the furnishing of water to its inhabitants, the law of this jurisdiction has been changed expressly by statute as appears from the case of People ex rel.

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