State ex rel. K. C., St. J. & C. B. R. R. v. Severance
Supreme Court of Missouri
Appeal from Buchanan Common Pleas. I. The Act approved March 10th, 1871, is unconstitutional. (See Art. XI, § 16;. Art. I, § 30, Const, of Mo.) . This rule subjecting property to taxation in proportion to its value is imperative. (Life As. Am. vs. B. of As., 49 Mo-., 517.) II.
Read the full summary
Appeal from Buchanan Common Pleas. I. The Act approved March 10th, 1871, is unconstitutional. (See Art. XI, § 16;. Art. I, § 30, Const, of Mo.) . This rule subjecting property to taxation in proportion to its value is imperative. (Life As. Am. vs. B. of As., 49 Mo-., 517.) II. Uniformity, which implies equality, in the burden of taxation, constitutes the very substance designed to be secured by the rule, and a palpable departure from equality in the burden imposed is plainly within the constitutional prohibition. (Life As. vs. B. of As., 49- Mo., 517; Bank vs. Iiines, 3 Ohio St., 15; Weeks…
1Opinion of the Court
Wa&ner, Judge,
delivered the opinion of the court.
The main questions in this case are whether the act approved March 10, 1871, (Sess. Acts 1871, p. 56.) entitled “an act to provide for a uniform -system of assessing and collecting taxes on railroads ” applies to the city of St. Joseph, and whether it is a valid, and constitutional law ?
After the board of equalization provided for in said act had made their assessment on the property of the relator, and apportioned the amount on the same within the limits of the *384city, and duly certified their return, the city authorities proceeded to make a new…
2Cases cited2 opinions
- Almy v. HarrisNew York Supreme Court · 1809
- City of Carondelet v. PicotSupreme Court of Missouri · 1866
3Cited by26 opinions
- Perry County v. Selma, Marion & Memphis RailroadSupreme Court of Alabama · 1877
- Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
- Ames v. People ex rel. TempleSupreme Court of Colorado · 1899
- City of St. Louis v. United Railways Co.Supreme Court of Missouri · 1915
- Manker v. FaulhaberSupreme Court of Missouri · 1887
21 more not listed; retrieve them via the Exa API.