The appellants complain that assessments have been so laid upon their lands as to constitute a denial of due process of law. United States Constitution, Amendment 14.
On April 20, 1925, the city commission of St. Petersburg, Fla., adopted a resolution for the grading and paving of certain streets and alleys, including First Avenue North from Forty-Sixth street to Dusston, the abutting property to be assessed for the expense of the improvement 'in accordance with the benefits derived therefrom.'
On August 16, 1926, the city accepted the work on First avenue, which had been completed by the contractor, and directed that the cost ($40,937.46) be spread over the abutting parcels in proportion to the frontage.
On September 6, 1926, the commission, pursuant to notice duly published, met for the purpose of receiving complaints in respect of the assessments, and, no complaints being received, the assessments were confirmed. The applicable statute provides that 'all persons who fail to object to the proposed assessments in the manner herein provided, shall be deemed to have consented to and approved the same.' Chapter 9914, Special Acts of 1923, § 13.
The commission, before confirming the assessments, had voted an issue of bonds, which were general obligations of the city, the proceeds to be used to make payments to contractors during the progress of the work. Chapter 9914, Special Acts of 1923, § 17. The amount of the issue was 70 per cent. of the estimated cost of the improvement of all the streets, First avenue and others. The bonds were to be met at their maturity out of the proceeds of the special assessments, which were set apart as a separate fund. Sections 2, 17. If the fund turned out to be inadequate, the deficiency due upon the bonds was to be collected through general taxes like other city obligations. Section 2.
On August 11, 1930, the city authorities levied an ad valorem tax on all the taxable property in the city to make good a deficiency which had then been ascertained; the tax being at the rate of 14 1/2 mills on each dollar of assessed valuation of property of every kind.
In 1929, and again in 1931, statutes were enacted confirming the assessments and curing any irregularities in the process of laying them. Chapter 14392, Special Acts of 1929; chapter 15511, Special Acts of 1931.
The appellants, who are property owners on First avenue within the area of the improvement, brought this suit in or about April, 1931, to set aside the special assessment and also the lien of the general tax. A demurrer to the complaint was sustained, and the suit dismissed. The Supreme Court of Florida affirmed the decree, holding in its opinion that the applicable statutes did not infringe the immunities secured by the Fourteenth Amendment, and further that through laches and acquiescence, as well as through a failure to take advantage of other statutory remedies, the appellants were 'estopped' from maintaining the suit. 149 So. 806. Upon an appeal to this court the question of jurisdiction was postponed to the hearing on the merits.
1. The appellants contend that the special assessment is invalid under the Constitution of the United States, for the reason that the resolution voting the improvement was adopted without an opportunity to landowners to be heard in opposition. This does not present a substantial federal question. Cf. Levering & G. v. Morrin, 289 U.S. 103, 108, 53 S.Ct. 549, 77 L.Ed. 1062; Minneapolis, St. Paul & S. Ste. M.R. Co. v. C. L. Merrick Co., 254 U.S. 376, 41 S.Ct. 142, 65 L.Ed. 312. There is no constitutional privilege to be heard in opposition at the launching of a project which may end in an assessment. It is enough that a hearing is permitted before the imposition of the assessment as a charge upon the land (Chicago, M. & St. P. Ry. Co. v. Risty, 276 U.S. 567, 48 S.Ct. 396, 72 L.Ed. 703; Londoner v. City & County of Denver, 210 U.S. 373, 378, 28 S.Ct. 708, 52 L.Ed. 1103; Goodrich v. Detroit, 184 U.S. 432, 437, 22 S.Ct. 397, 46 L.Ed. 627), or in proceedings for collection afterwards (Hagar v. Reclamation District No. 108, 111 U.S. 701, 4 S.Ct. 663, 28 L.Ed. 569; Winona & St. Peter Land Co. v. Minnesota, 159 U.S. 526, 537, 16 S.Ct. 83, 40 L.Ed. 247; Wells Fargo & Co. v. Nevada, 248 U.S. 165, 39 S.Ct. 62, 63 L.Ed. 190).