Koontz v. Burgess & Commissioners

Robinson, J., delivered the opinion of the Court. This is a bill to restrain the appellees from enforcing the payment of taxes levied by them on the property of the appellant. It is admitted, that the appellees were duly elected “the Burgess and Commissioners of Hancock,” — that they qualified as such by taking the oath of office prescribed by the charter, and entered upon the discharge of the duties of their office. But it is argued that the assessment of taxes made by them is invalid, because they have not taken the oath of allegiance required by Sec. 6, of Art. 1, of the Constitution of the State.

Now admitting for the purposes of this case, that it was necessary for them to take the oath prescribed by the Constitution, to constitute them officers de jure, it is conceded they entered upon and have continued to discharge the duties of their office; and no principle is better settled than that the acts of officers de facto in regard to public matters affecting the public interests, are to be regarded as valid and binding; as much so as if the same acts had been performed in the same manner by an officer de jure. State vs. Carroll, 38 Conn. Rep., 449 ; Cooley on Taxation, 189. It has been questioned whether this principle applies to the acts of officers entrusted with the assessment and levy of taxes, but as taxes are levied for the support of the government, the reasons of public policy on which the principle is founded, apply with even greater force in regard to the acts of officers