William R. Day

“ The plaintiff in error brought suit in the circuit court of Jackson county, Missouri, to recover on certain tax bills issued to one Michael Walsh, its assignor, for the construction of a sewer in Kansas City, Missouri. The case was tried on an amended petition and answer. The amended petition was filed on May 20, 1909, but it is said the suit was begun on May 29, 1906. The amended petition set out that by an ordinance approved January 24, 1901, Kansas City provided a sewer district, and let a contract for the construction of the sewer to Walsh. ”

“ Section 14, art. 9, Charter of Kansas City, 189 .
If Walsh himself had sued for the tort of conversion alleged in effect by the briefs and contentions of counsel for plaintiff, a different and much more serious question would confront us; but it seems idle to insist that upon the petition here and upon the assignment above quoted, that plaintiff may recover upon the theory of tort. We have seen already how futile and idle is the view that plaintiff may recover upon contract. Moreover, no such tort is assigned. Nothing is assigned, but the tax bill and the lien thereof. ”

“ The city answered the amended petition, and stated therein that on March 15, 1902, it did issue special tax bills to Michael Walsh as set out in the petition; and that Walsh on March 15, 1902, executed and delivered to Kansas City a full and complete release on account of any claim arising on said tax bills as provided in section 16, article 9 of the charter of Kansas City. The answer further sets up that the charter of Kansas City provides a method by which the city shall pay its share of any public improvement on land owned in fee by it ”