Shannon Realties Ltd v Ville de St. Michel
| Jurisdiction | UK Non-devolved |
| Judgment Date | 1923 |
| Date | 1923 |
| Year | 1923 |
| Court | Privy Council |
Canada (Quebec) - Municipal Valuation Roll - Action to set aside Roll - Supervising Control of Superior Court - Statutory Means of Relief -
A person aggrieved by a municipal valuation roll made under the
Where in the collection roll land under cultivation has been taxed at the full value entered in valuation roll, instead of at one-fourth of that value as provided by statute, that does not form a ground for impeaching the roll, but is merely a contention available in answer to a claim for the tax.
APPEAL (No. 115 of 1922) by special leave from a judgment (October 10, 1922) of the Supreme Court of CanadaF1 reversing a judgment of the Court of King's Bench (Appeal Side) for the Province, which affirmed a judgment of the Superior Court.
The action was brought in 1920 by the appellants against the respondent town in the Superior Court of Quebec. By their declaration they alleged that during each of the years 1913, 1914, 1915, 1916, 1918, 1919, their property had been “land under cultivation,” within the meaning of s. 28 of the respondent's charter; that in the assessment of its property the respondent had disregarded the provisions of that section; that the respondent had grossly overvalued the said property as well as all the properties generally within its territory; and they prayed that the assessment rolls for all the above years, and the collection rolls based thereon, be held illegal, irregular, null and ultra vires and be quashed and annulled. The respondents by their defence pleaded (inter alia) that the lana did not come within s. 28 of the charters, and that the valuation had been made in accordance with prices prevailing generally and with the value attributed to the properties by the appellants themselves; and that the action was irregular and belated, and not maintainable.
The facts appear from the judgment of the Judicial Committee.
At the trial the case was abandoned as to the years 1913 and 1914, but as to the other years mentioned the trial judge (McLennan J.) declared the valuation and collection rolls null and void. In the opinion of the learned judge the valuation was fictitious, and the assessors had so disregarded the real value as to have exceeded their powers; he also found that the assessors had disregarded the statutory provisions as to “land under cultivation” or “farmed.”
On appeal to the Court of King's Bench (Appeal Side) the judgment was affirmed by Lamothe C.J., Martin and Guerin JJ.; Allard and Rivard JJ. dissenting.
Upon a further appeal to the Supreme Court of Canada that Court (Davies C.J., Idington, Duff and Brodeur JJ.; Anglin and Mignault JJ. dissenting) reversed the judgment of the Appeal Side. The majority were of opinion that the valuations could not be regarded as incompetent under the Cities and Towns Act, and that as that Act provided a remedy for an aggrieved owner he could not avail himself of the supervising power of the Superior Court under s. 50 of the Code of Civil Procedure, in the absence of fraud. The appeal to the Supreme Court is reported at 64 Can. S. C. R. 420.
1923. July 16, 17. Clauson K.C. and Hon. Geoffrey Lawrence for the appellants.F2
L. E. Beaulieu K.C. and T. Mathew for the respondents.
[Reference was made to the statutory provisions set out in the judgment, and to Déchéne v. Montreal (City)F3; St. Boniface (Archbishop) v. Transcona (Town)F4; C. and E. Townsites, Ld. v. Wetaskiwin (City)F5; and Wiseman v. Montreal (City).F6]
Nov. 22. The judgment of their Lordships was delivered by
LORD SHAW OF DUNFERMLINE. The true question in these appeals has reference to a provision in the Code of Civil Procedure for Quebec (60 Vict. c. 48, as re-enacted by 10 Geo. 5, c. 79). That provision is art. 50, and is to the following effect: “Excepting the Court of King's Bench, all courts, circuit judges and magistrates, and all other persons and bodies politic and corporate, within the Province, order are subject to the superintending and reforming power, and control of the Superior Court and of the judges thereof in such manner and form as by law provided.”
The appellants maintained that they were entitled to certain remedies under that section. The respondents answered that the appellants are precluded from having recourse to it, there being provisions at law for regular appeal which were open to them, and of which they had not availed themselves. The respondents further maintained that in any view recourse should not be had to art. 50 except in the case where the proceedings of valuation challenged, performed by the Corporation of the town of St. Michel, or its valuations had been tainted by fraud.
The narrative of facts and statutory provisions, now to be given, is confined...
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